Daniel Delaney joined the litigation team at Roeser Tanner & Graham LLC in 2025, after more than 25 years as a partner at some of the country’s most prominent law firms. He is recognized for his work in securities and shareholder litigation, accountants’ liability, antitrust, class actions, and other complex financial disputes. Clients appreciate his strategic foresight, courtroom skill, and record of achieving early dismissals, defeating class certification, and winning at trial and on appeal.

Dan represents accounting firms, mutual funds, investment managers, and individual professionals in high-stakes litigation, regulatory enforcement actions, and alternative dispute resolution. He has successfully defended clients in securities and shareholder derivative actions alleging federal securities law violations, including proceedings initiated by the Securities and Exchange Commission and other regulators.

In addition to his courtroom work, Dan regularly advises Big Four accounting firms and their professionals in federal regulatory and administrative proceedings. His practice spans commercial litigation, securities and antitrust disputes, consumer class actions, and regulatory defense, with a focus on protecting clients’ reputations and achieving favorable outcomes through negotiation, trial, or appeal.

Representative Cases

  • Obtained dismissal for Ernst & Young LLP in consolidated multi-district federal securities litigation arising from Ernst & Young’s audits of a family of mutual funds and the valuation of illiquid securities
  • Successfully defended clients in numerous types of class action cases, including class action claims alleging antitrust violations, securities claims, and under consumer and trade practice laws, often crafting global strategies in multidistrict matters
  • Obtained dismissal of all federal securities claims asserted against Deloitte & Touche LLP concerning its audits of an insurer and the reserves recorded on the insurer’s financial statements
  • Obtained dismissal of shareholder derivative claim asserted against Ernst & Young LLP concerning its audits of a publicly traded manufacturer
  • Obtained summary judgment for Deloitte & Touche LLP in an accounting malpractice claim asserted by the creditors’ committee of a bankrupt real estate firm
  • Tried case to judgment and obtained entry of final judgment from the 3rd U.S. Circuit Court of Appeals for The Dow Chemical Company in a claim asserting misrepresentations in the financial statements and offering materials for a subsidiary sold in a private transaction
  • Defending Deloitte & Touche LLP in litigation and administrative proceedings involving the FDIC and the OCC related to loss reserve issues during Deloitte’s audits of a failed bank, with the regulators ultimately taking no action against the client
  • Obtained a favorable settlement in an action asserting Section 10(b) and Section 20(a) claims concerning the sale of a public company’s interest in another publicly traded entity, after obtaining summary judgment from the trial court without allowing plaintiff any discovery
  • Successfully representing numerous auditors from multiple “Big Four” accounting firms in various SEC investigations