James Farrell is a partner in the New York office of Gibson Dunn. He is co-chair of the firm's Accounting Firm Advisory and Defense Practice Group and a member of the firm's Litigation Department. Jim has broad experience in a wide variety of complex civil litigation, with particular emphasis on securities and professional liability matters. During the last 20 years, Jim has worked on many large securities class action lawsuits and accountants' liability cases throughout the US and internationally. He specializes in defending cases involving a range of complex accounting issues, such as revenue recognition, securitizations, off-balance sheet entities, reserves, and various structured finance transactions. For example, Jim defended Arthur Andersen in the multi-billion dollar claims asserted in the consolidated class actions regarding Enron. He has also handled all phases of securities litigation, including matters related to hostile takeovers, management buyouts, directors' and officers' liability, and class action securities disputes. He has defended regulatory matters involving the DOJ, SEC, PCAOB, and other government agencies. He has served as lead trial counsel in civil and regulatory matters. Jim has a significant international practice. He has defended clients and conducted internal investigations around the globe, including in the UK, Switzerland, Ireland, Portugal, Mexico, Thailand, the Middle East, and Hong Kong. He successfully defended an ICC arbitration involving claims over US$1 billion, and he is certified in the International Standards on Auditing (ISA). Jim is recognized in Band 1 nationwide by Chambers for Accounting and Auditor Liability. The Legal 500 US 2025 guide has recognized Jim as a "Recommended Lawyer" in Securities Litigation: Defense. In 2022, The American Lawyer named him to its list of "Northeast Trailblazers," which recognizes 60 top professionals in the region "who have moved the needle in the legal industry . " . He has served as volunteer trial counsel for the Los Angeles City Attorneys' Office and as a member of the National Association of Corporate Directors (NACD). Prior to joining Gibson Dunn, Jim served as a partner at Latham & Watkins LLP. Jim received his law degree in 1993 from the UCLA School of Law, where he was recognized as a Distinguished Advocate in the Moot Court Honors Program. He earned his B.A. magna cum laude from Cornell University in 1990. Representative Matters The following is a partial list of representative matters:* Representative Speaking Engagements and Articles *Includes representations prior to Jim's association with Gibson, Dunn & Crutcher.