1. Timothy Hoeffner is a Partner in DLA’s New York and Philadelphia
offices. He concentrates his practice in professional malpractice,
complex securities and business litigation.
Tim represents leading accounting firms in lawsuits, arbitration and
other proceedings involving federal regulators, bankruptcy trustees,
shareholders and noteholders. Current representations include the
two remaining cases against Deloitte relating to Adelphia
Communications, which are scheduled for trial in 2016, litigation
against BDO USA relating to the Madoff Ponzi scheme, and a
Canadian shareholder litigation against BDO. Previous experience
includes the successful defense of an accounting firm in a lengthy
arbitration arising from the subprime market collapse based on the
panel’s conclusion that the trustee failed to prove loss causation. In addition, Tim frequently represents
accountants in enforcement proceedings before the Securities and Exchange Commission, Public
Company Accounting Oversight Board, Department of Justice and other federal and state regulatory
authorities, including a recent enforcement proceeding on behalf of an engagement partner that was
litigated before the Hearing Officer for the PCAOB and FDIC v. Ernst & Young and SEC v. Ernst &Young,
which cases arose out of the Texas savings & loan crisis of the 1990’s.
Tim's litigation practice is enhanced by his extensive experience advising corporations, accounting firms,
boards and board committees on a variety of business law matters, including issues relating to financial
reporting, corporate control and interested director transactions.
REPRESENTATIVE EXPERIENCE
 In re Nortel Networks (Bankr. D. Del & Superior Court of Justice – Ontario 2015), adopting pro rata
theory presented by Canadian Creditors Committee in $7.3 billion allocation trial
 Berman v. BDO USA LLP, 14 Civ. 1049 (S.D.N.Y. 2015), dismissing tortious interference with contract
claim
 Island Partners v. Deloitte & Touche LLP, 05-cv-2770 (S.D.N.Y. 2014), granting summary judgment
against successor to Rigis entities based on lack of standing
 Bynum v. Deloitte Financial Advisory Services, No 03497 (Pa. Ct. of Common Pleas 2014), granting
motion for judgment on the pleadings dismissing defamation claim
 Ahn v. Ott, No. 2005-02878 (Pa. Ct. of Common Pleas 2011), opinion following bench trial awarding
return of misappropriated stock and cash to minority shareholder, as well as punitive damages and
attorney's fees
 Malack v. BDO Seidman, LLP, 617 F.3d 743 (3d Cir. 2010), affirming denial of motion for class
certification in Section 10(b) case and rejecting fraud created the market theory
 Pacitti v. BDO Seidman, LLP, EDA-2006-2642 (Pa. Sup. Ct. 2007), affirming dismissal of professional
negligence claim for failure to timely file certificate of merit
CREDENTIALS
Education
New YorkLaw SchoolJ.D.
Rutgers University B.A., Economics
and Political Science
Admissions
New York
Pennsylvania

2.  Private Label Brokers Group v. Wakefern Food Corp., No. A-1972-69T5 (N.J. Super. Ct. App. Div.
1998), affirming verdict following bench trial rejecting broker claims of tortious interference and
violations of Robinson-Patman Act