Matthew Gass
Partner / Atlanta
Matt is a Partner in the Firm’s Atlanta office. His practice is focused primarily in the area of commercial litigation. Matt has experience in legal and accounting malpractice and director officer litigation. Prior to joining the firm, Matt was Staff Attorney to the Honorable Chief Judge Ben W. Studdard of Henry County State Court. During his clerkship, Matt was a volunteer coach for a local high school in the State Bar of Georgia’s Mock Trial Competition and a co-chair of the Young Lawyers Division Judicial Law Clerk Committee. Before moving to Atlanta, Matt worked as a summer associate in Madison Square Garden Company’s legal department.
In 2013, Matt received his Juris Doctorate from Wake Forest School of Law where he was the Senior Notes and Comments Editor for the Wake Forest Law Review, a teaching assistant, and Chief Justice of the school’s Phi Alpha Delta law fraternity chapter. While at Wake, Matt received awards for excellence in Constitutional Law, Trademarks, Intellectual Property Licensing, and Legal Analysis Writing and Research. He graduated summa cum laude from Syracuse University’s Maxwell school in 2008 with a degree in political science. Between college and law school, Matt was awarded the Roth Fellowship to work in the New York State Senate and served one year with AmeriCorps in Boston.
Results
Accounting Firm Prevails Against Disgruntled Seller
December 15, 2017
Matt Gass and Joe Kingma won a motion to dismiss against a seller. The seller alleged malpractice, misrepresentation and intentional interference; essentially that the purchaser wanted to get out of their agreement and used the accountant to achieve that result. Joe and Matt filed an early motion to dismiss and prevailed on all the claims. Claims arising from the accountant’s role in mergers and acquisitions are definitely on the rise.
For informational purposes only. Past success does not indicate the likelihood of success in future cases.
Bench Trial Defense Verdict for CPA In Fulton County
August, 2016
Joe Kingma and Matt Gass prevailed for a CPA who had served as an expert in a high value divorce. Joe’s takeaways include: many divorce clients just can’t stop fighting; no accounting engagement is ever perfect; and, justice often triumphs!
For informational purposes only. Past success does not indicate the likelihood of success in future cases.
Shannon Sprinkle and Matt Gass secured a dismissal for their law firm client in Fulton Superior Court
April 22, 2016
Shannon Sprinkle and Matt Gass secured a dismissal for their law firm client in Fulton Superior Court on April 12, 2016. The Plaintiff had filed a Complaint alleging wrongful foreclosure activities and RICO claims. Shannon and Matt moved to dismiss the claim after Plaintiff and his attorney failed to participate in discovery efforts, which would have demonstrated the law firm had no liability. The Fulton County Superior Court Judge agreed that dismissal was a proper sanction and dismissed the case with prejudice.
For informational purposes only. Past success does not indicate the likelihood of success in future cases.
Defense Verdict in Hotly Contested Seven Day Defamation Trial
Trial Result
Joe Kingma, Billy Newcomb and Matt Gass won a defense verdict in a seven day jury trial in March of 2016. Plaintiff had spent two million dollars prosecuting the defendant law firm for defamation. Plaintiff was represented by a senior litigation partner at a large international law firm, as well as a recently retired partner from a large regional firm who was a commercial defamation expert.
For informational purposes only. Past success does not indicate the likelihood of success in future cases.
Events
Carlock Copeland Seminar – Risk Management for Audit and Accounting Firms
May 19, 2016
Joe Kingma and the Accounting Malpractice Defense Team presented Risk Management for Audit and Accounting Firms at The Buckhead Club on May 19. Please contact Michelle Mattox at mmattox@cskl.law for information regarding this program.
News
CSKL Announces Attorneys Elevated to Partner in 2021
Copeland, Stair, Kingma & Lovell, LLP is pleased to announce three attorneys have been elevated to partner effective January 1, 2021. We congratulate each of them for this achievement and couldn’t be prouder of the manner in which they have distinguished themselves, both in the courtroom and within the community.
Our newest partners each exhibit our Firm Fundamentals in all that they do. These lawyers continue to grow, shine and demonstrate leadership. We are proud to see their progress, and know that they will help the Firm achieve our ultimate goal of superior client service for years to come.
Clinton F. Fletcher, in the Atlanta office of CSKL, focuses his practice in general liability. In particular, Clinton has extensive experience in the areas of products and premises liability, trucking, aerospace, construction equipment and material handling equipment. With respect to Clinton’s aerospace experience, Clinton has defended large air carriers from personal injury and cargo loss claims, applying laws and principles arising out of the Montreal Convention, Air Carrier Access Act, Carmack Amendment and various Federal Aviation Regulations. As Georgia counsel for two major auto manufacturers, Clinton has significant experience defending warranty claims arising under the Magnuson-Moss Warranty Act and Georgia’s Lemon Law. On behalf of one auto manufacturer’s financing arm, Clinton defended consumer protection claims in both state and federal courts. Clinton is rated AV Preeminent by Martindale-Hubbell and was named to Georgia Super Lawyers Rising Star list consecutively from 2009 to 2014. He currently is the Georgia State Membership Chair for the Defense Research Institute (DRI) and recently cycled off as chair of DRI’s Recreational Products Specialized Litigation Group. In addition to his practice with the firm, he is a published author and respected presenter. A devoted volunteer, Clinton’s most recent service was on the Board of Directors for St. Jude’s Recovery Center, a non-profit, comprehensive addiction treatment center serving the Metro Atlanta area.
Matthew Gass is a new partner in the Firm’s Atlanta office. His practice is focused primarily in the area of commercial litigation. Matt has experience in legal and accounting malpractice and director officer litigation. Prior to joining the firm, Matt was Staff Attorney to the Honorable Chief Judge Ben W. Studdard of Henry County State Court. During his clerkship, Matt was a volunteer coach for a local high school in the State Bar of Georgia’s Mock Trial Competition and a co-chair of the Young Lawyers Division Judicial Law Clerk Committee. Before moving to Atlanta, Matt worked as a summer associate in Madison Square Garden Company’s legal department. In 2013, Matt received his Juris Doctorate from Wake Forest School of Law where he was the Senior Notes and Comments Editor for the Wake Forest Law Review, a teaching assistant, and Chief Justice of the school’s Phi Alpha Delta law fraternity chapter. While at Wake, Matt received awards for excellence in Constitutional Law, Trademarks, Intellectual Property Licensing, and Legal Analysis Writing and Research. He graduated summa cum laude from Syracuse University’s Maxwell school in 2008 with a degree in political science. Between college and law school, Matt was awarded the Roth Fellowship to work in the New York State Senate and served one year with AmeriCorps in Boston.
Lacey L. Houghton is based in the firm’s Charleston office and practices general civil litigation across Georgia and South Carolina. Her current practice focuses on cases involving medical malpractice, correctional healthcare, and premises liability. Lacey handles a wide variety of professional liability matters, and frequently defends lawyers, accountants, real estate and banking professionals, as well as corporate directors and officers in errors and omissions liability cases. In addition to serving her clients through the conclusion of trial court proceedings, Lacey has significant appellate experience in state and federal court. Prior to joining Copeland, Stair, Kingma & Lovell, Lacey worked at a business litigation firm in Saint Simons Island, Georgia, where her practice included an emphasis on banking and lending litigation, as well as real estate, land use, and development litigation. Lacey held executive leadership roles in both the local and Georgia State Bar Young Lawyers Division, and served as legal advisor for the Board of Directors of United Way of Coastal Georgia. Lacey earned her B.A. in International Affairs from the University of Georgia, summa cum laude, and her J.D. from the University of Georgia School of Law, cum laude.
Joe Kingma and the Commercial Litigation Team Presented Risk Management for Audit and Accounting Firms to Accountants, CPAs and Insurance Industry Professionals – Buckhead Club – June 8
June 8, 2017
Joe Kingma and the Commercial Litigation Team present in house programs on Risk Management for Audit and Accounting Firms to accountants, CPAs and insurance industry professionals throughout the year. The Commercial Litigation Team also presents annual client programs on Risk Management for Audit and Accounting Firms. Our 2017 Atlanta program was held at the Buckhead Club on June 8 as well as live-streamed to a remote audience. Please click on the short video clips below from the June 8th event by Shannon Sprinkle, Tyler Wetzel, Doug MacKelcan, Joe Kingma, John Rogers and Mark Rogers.
Joe Kingma moderated a Panel Presentation – The Impact of White Collar Crime on Accounting Risk Our 2018 program is tentatively scheduled for May 10 in Atlanta and dates will be scheduled for programs in Nashville, TN and Columbia, SC. Please contact Michelle Mattox at mmattox@cskl.law, if you are interested in learning more about any of these programs.
Matt Gass has been nominated to serve on the Board of the Atlanta Council of Younger Lawyers (ACYL)
March 23, 2016
Matt Gass has been nominated to serve on the Board of the Atlanta Council of Younger Lawyers (ACYL) for the next two years.
May 19 – Save the Date for Professional Liability Seminar for Accountants
February 29, 2016
Joe Kingma and the Accounting Malpractice Defense Team will present a Professional Liability Seminar for Accountants. Professional Liability Seminar for Accountants Buckhead Club, May 19, 1:30 p.m. – 5:30 p.m.
Publications and Presentations
Accounting Firm Prevails Against Disgruntled Seller – Commercial Litigation Blog Posting by Matt Gass
Commercial Litigation Blog Posting by Matt Gass. Matt Gass and Joe Kingma won a motion to dismiss against a seller after a deal fell through. The seller alleged malpractice, misrepresentation and intentional interference; essentially that the purchaser wanted to get out of their agreement and used the accountant to achieve that result. Joe and Matt filed an early motion to dismiss and prevailed on all the claims. Claims arising from the accountant’s role in mergers and acquisitions are definitely on the rise, and we are handling several more of those now, so please check back for updates. Please click here for more information on our Commercial Litigation Blog.
Transitioning from Offense to Defense: Challenging the Viability of Underlying Claims is a Strong Defense in Legal Malpractice Lawsuits – Commercial Litigation Blog Posting by Matthew Gass
November 15, 2017
Commercial Litigation Blog posting by Matthew Gass. Causation continues to be one of the toughest hurdles for clients suing their former lawyers. In legal malpractice cases arising from litigation, one element of a plaintiff’s case will be the merits of that underlying litigation. If the underlying case was unwinnable, then losing is not malpractice. Relying on this rationale, Georgia courts have been frequently dismissing malpractice cases. Sometimes an attorney’s best defense is to attack the merits of the underlying claims he or she had previously argued in favor of. Causation continues to be one of the toughest hurdles for clients suing their former lawyers. In legal malpractice cases arising from litigation, one element of a plaintiff’s case will be the merits of that underlying litigation. If the underlying case was unwinnable, then losing is not malpractice. Relying on this rationale, Georgia courts have been frequently dismissing malpractice cases. Sometimes an attorney’s best defense is to attack the merits of the underlying claims he or she had previously argued in favor of. In Benson et al. v. Ward, the Georgia Court of Appeals held that a defendant attorney was entitled to summary judgment in a legal malpractice lawsuit because his former client could not show that the trial court abused its discretion dividing marital property. The plaintiff’s lawyer failed to timely file an appeal of the divorce decree. Because the trial court has broad discretion in how it divides marital property, the plaintiff couldn’t meet the high burden of showing that the division would have been reversed if the appeal had been properly filed. In McDonough v. Taylor English Duma, LLP, the Georgia Supreme Court affirmed the dismissal of a legal malpractice lawsuit based on Georgia’s non-assignment statute (O.C.G.A. § 44-12-24). The plaintiff was a successor in interest to a bank on a note and guaranties that sued the guarantor for fraudulently transferring property to his wife. The plaintiff’s attorney did not add the wife to the lawsuit before she transferred the property to a bona fide purchaser. As a result, the plaintiff couldn’t execute the judgment against the transferred property. The Court held that the plaintiff could not have prevailed on the fraudulent transfer claim because a right of action for fraud is not assignable. Because the fraudulent transfer claim was not viable, the legal malpractice claim also failed. It is important, however, to note that the Georgia legislature has passed the Uniform Voidable Transfer Act, which expressly allows assignees to pursue fraudulent transfer claims. Even so, the McDonough decision is a good reminder that a valid defense to the underlying claims can sever proximate cause in the legal malpractice lawsuit. These cases emphasize that the viability of underlying claims are often the lynchpin in legal malpractice lawsuits. Once a legal malpractice lawsuit is filed, however, an attorney needs to be comfortable switching from offense to defense. This can put attorneys in the awkward spot of challenging their own positions they had taken representing their former client. As the Georgia courts continue to show us, attacking proximate cause due to failures of the claims underlying the legal malpractice lawsuit can often be the best defense. For more information on our Commercial Litigation Blog or to subscribe, click here.
Retrospective on Recent Enforcement Trends and Insights on Where the SEC Might be Heading – Commercial Litigation Blog Posting by Matt Gass
June 16, 2017
Commercial Litigation Blog Posting by Matt Gass. On May 31, 2017, Former SEC Chair, Mary Jo White and former SEC Director of Enforcement, Andrew Ceresney presented a retrospective on recent enforcement trends and their insights on where the SEC might be heading. Here are a few takeaways: 1. SEC enforcement actions are on the rise. From 2013 through 2016, 2,850 enforcement actions were filed. Judgments and orders over this period totaled more than $13.8 Billion. The use of big data contributed to the enforcement division’s increase in activity. 2. The number of enforcement actions involving accounting firms and auditors is also seeing an upward trend. From 2013 through 2014, the SEC brought 37 Rule 102(e) proceedings against accountants for improper professional conduct. That number rose to 76 proceedings from 2015 to 2016. The alleged improper conduct in these proceedings arose from claims of audit failure or independence violations. The SEC sees auditors as gatekeepers and partners in protecting investors and the integrity of the markets. 3. The SEC’s numbers show a steady increase in financial reporting cases since 2013. From 2013-2014, 53 financial reporting cases were filed and 128 parties were charged. From 2015-2016, those numbers increased to 114 financial reporting cases and 191 parties charged. Despite the increase in cases, the SEC hasn’t uncovered any massive fraud cases on the level of Enron and WorldCom. Ms. White and Mr. Ceresney attribute this to improved financial reporting and internal controls promoted by Sarbanes Oxley. The SEC would likely reconcile the touted effectiveness of Sarbanes Oxley with the increase in enforcement actions by arguing that regulations have deterred major crimes, allowing the Commission to focus on enforcing other violations. 4. We can expect to see some changes with the new leadership. The new chair, Jay Clayton, appears focused on capital formation. Consistent with the overall focus on reducing regulation, Chair Clayton has expressed a desire to reduce barriers to going public. This may lead to an increase in enforcement activity around initial public offerings. Please click here for more information on our Commercial Litigation Blog.
Carlock Copeland Seminar – Risk Management for Audit and Accounting Firms
May 19, 2016
Joe Kingma and the Accounting Malpractice Defense Team presented Risk Management for Audit and Accounting Firms at The Buckhead Club on May 19. Five Takeaways from the Carlock Copeland & Stair Accounting Risk Management Program 1. The Panama Papers, and Big Data in general, demonstrate the risk posed for accountants when clients hide or launder money offshore. An international consortium of major news sources is actively soliciting more leaks and tax officials from 28 countries met in April to plan a joint strategy to mine the Panama Papers for gold. High profile individuals whose names appear in the Papers searchable, online data base include: Lionel Messi, Jackie Chan, Simon Cowell, David Geffen, Pedro Almodovar, Nick Faldo, and Emma Watson. The database lists many U.S. CPA firms and diagrams their relation to various suspect transactions. Governments from Russia to Britain to Argentina have been rocked by the disclosures. Don’t get your firm's name added to the list and avoid overly aggressive strategies. Protect your own files from those who might like to steal your clients’ confidential information. 2. Professional judgment is what you get paid for, but can also be what you get sued for. Audit engagements in particular require lots of judgment calls. Make sure your firm’s work reflects good judgment and that those who make the judgment calls are properly trained and professionally skeptical. If you have young auditors in the field without onsite partner supervision, talk through the tough issues with them in advance. Do what you can to make your firm’s judgment solid and defensible. 3. Read your insurance policies. Policy provisions may be negotiable and you may gain value in ways beyond premium reductions. Be very accurate when filling out your application and compare it to your website. Submitting a neat and accurate application can save you real money. Price should not be your only consideration and you should check to see which carriers treat their clients well. Insurance coverage remains very reasonably priced and cyber coverage is a great deal. 4. Jurors hold outside accountants to high standards when a client suffers from internal fraud. You must keep your eyes and ears wide open even if you are just doing a tax return or a compilation. Take another look at your engagement letters to make sure you have included all the damage limitations and disclaimers the laws allows and avoid engagements where the client’s lack of internal controls creates too much risk. 5. Accountants are getting sued for defamation even when they make statements in good faith and in the course of their clients' engagements. Sometimes clients try to use your staff to say bad things about their employees. Don’t let your firm get sued for defamation that may not be covered by insurance.