Thomas R. Manisero Senior Counsel




btiTom Manisero is a member of Wilson Elser’s Executive Committee, chair of the Commercial Services practice and chair emeritus of the Accountants practice. Tom provides general counsel services to numerous accounting firms and organizations in connection with the full range of their legal needs, from licensing issues to malpractice litigation. A commercial litigator by training, he also has handled a wide variety of contractual and business disputes over more than three decades, including many cases involving fraud and financial crimes.

As chair of the firm’s Commercial Services practice, Tom is spearheading a collaborative approach to client service by bringing together attorneys in the corporate, regulatory, real estate, intellectual property, bankruptcy and other areas to provide multitalented teams that meet client needs. On an individual level, he spends time with his own clients to learn about their businesses and understand their legal issues, and draws on this knowledge to provide practical solutions to achieve the best possible outcomes.

Areas of Focus

Tom has extensive experience representing accounting firms and related organizations in the full range of their legal matters. He represents accounting clients in litigation of malpractice claims, investigation of ethics violations, disputes over restrictive covenants, litigation of securities fraud claims, and investigations by the Internal Revenue Service and the Securities and Exchange Commission. He also advises on the licensing process, partnership agreements, cyber breaches, mergers and acquisitions, real estate leases and personnel issues, among other areas.

Tom serves as outside general counsel for one of the world’s top 10 accounting networks.

While Tom’s SEC experience commonly involves representing accountants who were involved with the financial statement audits of publicly traded companies or municipalities, he also has represented broker-dealers, registered investment advisers, company executives and public relations consultants in connection with SEC investigations and administrative proceedings.

Professional Activities
Tom frequently presents certified ethics and risk management continuing education programs to accounting firms and related organizations, and regularly writes newsletter articles and thought leadership pieces on topics of interest to accounting professionals. Legal matters in which Tom has been involved, including his exposure of an $800 million Ponzi scheme, have been the subject of episodes on the “American Greed” television series.

Commercial Services
As a commercial litigator, Tom has extensive experience representing accountants, insurance agents and brokers, securities broker-dealers, and other professionals. He regularly handles professional liability and other commercial cases involving the federal and state securities laws, federal and state taxation, RICO, ERISA, accounting standards, limited partnerships, bankruptcy, insurance and reinsurance, and insurance insolvency.

Tom also has experience in transactional matters. He has advised clients with respect to mergers and acquisitions of professional services firms. In addition, he has negotiated and prepared partnership and shareholders agreements, as well as separation and termination agreements.