Robert F. Dow
Partner

404.873.8706  direct
404.873.8707  fax
robert.dow@agg.com



Mr. Dow is a partner of the firm and Vice Chair of the Corporate Practice Group. His practice is primarily focused on securities and transactional matters including mergers, acquisitions, initial and other public offerings, and venture capital financing. Mr. Dow also advises public and private companies on corporate governance issues and SEC compliance issues. Mr. Dow is a CPA with experience as a financial analyst, corporate controller and "Big 4" auditor.

Mr. Dow also serves as the Pro Bono Chair for the firm, coordinating the firm’s numerous pro bono programs. In that connection, Mr. Dow is an active participant in the Georgia Law Center for the Homeless and the Atlanta Volunteer Lawyers Foundation’s Domestic Violence Victim Assistance Program.


Professional Activities
  • Board of Advisors, Corporate Counsel.net
  • American Bar Association Business Law Section
  • State Bar of Georgia Corporate and Technology Sections
  • Certified Public Accountant, Florida and Georgia
  • Certified Management Accountant, Institute of Management Accountants
    Vice President, 1996 - present
  • Georgia Society of Certified Public Accountants
    President, Buckhead Chapter, 1999-2002
  • Technology Association of Georgia
Education
  • J.D., Georgia State University, 1992
    Magna Cum Laude
    Editorial Board, Georgia State University Law Review, 1990-1992
  • M.P.A., Georgia State University, 1984
    School of Banking of the South, 1987
  • B.S., University of Florida, 1980
Admitted to Practice
  • State Bar of Georgia, 1992
  • United States District Court for the Northern District of Georgia, 1992
Representative Transactions
  • Underwritten public offerings of common stock for biotechnology company and telecommunications company.
  • Registered offerings of notes for food distribution company and telecommunications company.
  • “Going private” transactions for manufacturing, software, and construction companies.
  • Representing CPA firms in SEC independence and professional malpractice cases.
  • Regulation D offerings for technology companies.
  • Representing a NASDAQ company in a delisting proceeding.
  • Sale of preferred stock in a “PIPE” transaction for a biotechnology company.
  • Responding to SEC comment letters.
  • Representing a bidder in a transferred tender offer which evolved into a negotiated acquisition.
  • Representing technology company in a sale of a division.
Additional Information
Community Activities
  • Georgia Law Center for the Homeless
  • AVLF Domestic Violence Program
  • McEachern United Methodist Church
    Board Member, 1992 - 2003
    Finance Chair, 2001 - 2003
Recent Speeches and Presentations
  • How to Prevent and Recognize Financial Statement Fraud, Accountants One Continuing Professional Education Presentation. June 23, 2010.
  • The CFOs speak:  Keys to success in today’s changing environment (moderator), Georgia Society of CPAs Spring Decision Makers Conference, April 21, 2010
  • CFO’s Talk About What They Expect In New Hires and Other Critical Issues For Accountants (moderator), Institute of Management Accountants, Atlanta Chapter, March 23, 2010
  • Auditing the Auditors, Institute of Management Accountants, Atlanta Chapter, January 28, 2010
  • Discussion of Current Securities Transactional, SEC and State Enforcement and Litigation Trends, AAA-CPA Western Regional Education Conference. January 2224, 2010.
  • Smaller Reporting Companies, Arnall Golden Gregory LLP Securities Breakfast Briefings, January 13, 2010.
  • XBRL, Arnall Golden Gregory LLP Securities Breakfast Briefing, January 13, 2010.
  • Update on the Public Company Accounting Oversight Board Auditing Standards, Georgia Society of CPAs, Buckhead Chapter, December 8, 2009.
  • Some Measures to Prevent Financial Statement Fraud, Georgia Society of CPAs, Georgia Tax Forums, Atlanta and Savannah, Georgia, November 6 and 13, 2009.
  • Auditing the Auditors, Georgia Society of CPAs, Southeastern Accounting Show, August 27, 2009.
  • Best Practices for Smaller Public Companies, Arnall Golden Gregory Seminar, August 25, 2009.
  • Avoiding Jail Time and Other Annoying Career Interruptions: Some Measures to Prevent Financial Statement Fraud, Georgia Society of CPAs, Annual Convention, Amelia Island, Florida, June 29, 2009.
  • The $10 Trillion Opportunity: How to Sell Your Business, Kennesaw State University Small Business Development Center, October 23, 2009.
  • The Role of the Controller in Today’s Challenging Environment – A Panel Discussion, Arnall Golden Gregory LLP, April 23, 2009.
  • Update on the Public Company Accounting Oversight Board, Georgia Society of CPAs, North Perimeter Chapter, April 21, 2009.
  • Update on the Public Company Accounting Oversight Board, Institute of Management Accountants, Atlanta Chapter, February 26, 2009.
  • Reminders for Your 10-K, Arnall Golden Gregory LLP Securities Breakfast Briefing, January 15, 2009.
  • Smaller Reporting Companies, Arnall Golden Gregory LLP Securities Breakfast Briefing, January 15, 2009.
  • XBRL, Arnall Golden Gregory LLP Securities Breakfast Briefing, January 15, 2009.
  • Update on the Public Company Accounting Oversight Board Auditing Standards, Georgia Society of CPAs, Buckhead Chapter, December 10, 2008.
  • Distressed M&A and Restructuring: Getting Your Company Out of Trouble, Institute of Management Accountants, November 20, 2008. 
  • Overview of FCPA, FCPA Books and Records, and FCPA Internal Control Requirements, Arnall Golden Gregory LLP CPA Breakfast Briefing, August 21, 2008.
  • Ethics – Some Considerations for Accountants, American Society of Women Accountants, March 11, 2008.
  • Trends in Mergers & Acquisitions: Selling the Closely-Held Business, Institute of Management Accountants, February 19, 2008.
  • Smaller Reporting Company Regulatory Relief and Simplification, Arnall Golden Gregory LLP Breakfast Briefing, January 8, 2008.
  • Update on Internal Control Reporting under Sarbanes-Oxley Section 404, Accounting & Auditing Seminar, Georgia Society of CPAs, Buckhead Chapter, December 13, 2007.
  • Update on PCAOB and Internal Controls Audits, Georgia Society of CPAs, North Perimeter Chapter, November 20, 2007.
  • Update on the PCAOB and Internal Control Reporting for Smaller Public Companies, Institute of Management Accountants, November 15, 2007.
  • Update on SEC and PCAOB Guidance Under Sarbanes-Oxley Section 404, Institute of Internal Auditors, Regional Conference, Atlanta GA, September 10, 2007.
  • Option Backdating and Other Financial Reporting Hot Topics, Georgia Society of CPAs, Atlanta Chapter, August 21, 2007.
  • Trends in Mergers & Acquisitions: Selling the Closely-Held Business, Institute of Management Accountants, May 24, 2007.
  • Ethics – Some Considerations for Accountants, DI Group, April 25, 2007.
  • SEC Disclosure and Governance Issues, Kennesaw State University, Atlanta, GA, March 19, 2007.
  • SEC Issues in Option Backdating, TAG Tax & Finance Society, March 6, 2007.
  • The Public Company Accounting Oversight Board and Internal Control Reporting Under SOX 404, Institute of Management Accountants, Atlanta Chapter, January 25, 2007.
  • Ethics – Some Consideration for Accountants, Institute of Management Accountants, Atlanta Chapter, January 16, 2007.
  • Coping with the New Executive Compensation Disclosure Rules and Recent SEC and PCAOB Developments on Stock Options, Arnall Golden Gregory Breakfast Briefing, Atlanta, Georgia, January 4, 2007.
  • The Public Company Accounting Oversight Board, Accounting & Auditing Seminar, Georgia Society of CPAs, Buckhead Chapter, December 6, 2006.
  • Best Practices on Financial Controls Under Section 404 of the Sarbanes-Oxley Act, Pharmaceutical Corporate Governance Conference, New York, October 16, 2006.
  • Update on PCAOB and Section 404 of the Sarbanes-Oxley Act, Georgia Society of CPAs, Internal Audit Conference, September 27, 2006.
  • The Public Company Accounting Oversight Board and Internal Control Reporting Under SOX 404, Georgia Society of CPAs, North Perimeter Chapter, September 19, 2006.
  • Ethics – Some Considerations for Accountants, Lorman Education, June 8, 2006.
  • Ethics – Some Considerations for Accountants, Institute of Management Accountants, May 25, 2006.
  • Trends in Mergers & Acquisitions and Private Equity Financing, Georgia Society of CPAs, Buckhead Chapter, Panel Discussion, May 16, 2006.
  • Trends in Mergers & Acquisitions and Private Equity Financing, Georgia Society of CPAs, North Atlanta Chapter, Panel Discussion, March 16, 2006.
  • Update on Internal Control Requirements Under Sarbanes-Oxley Section 404, Arnall Golden Gregory Breakfast Briefing, Atlanta, Georgia, January 24, 2006.
  • SEC Disclosure and Governance Issues, Kennesaw State University, Atlanta, Georgia, November 7, 2005.
  • The Public Company Accounting Oversight Board, Institute of Management Accountants, Atlanta, Georgia, October 27, 2005.
  • Acquiring the Public Company: ‘Going Private’ Transactions, Southeastern M & A Forum, Atlanta Bar Association, Atlanta, Georgia, September 23, 2005.
  • Taking the Company Private: Why and How to Do It, Institute of Management Accountants, Atlanta, Georgia, August 16, 2005.
  • Sarbanes-Oxley Section 404: From Compliance to Performance, Lorman Education Services, Atlanta, Georgia, June 9, 2005.
  • Update on Sarbanes-Oxley and Going Private, Georgia Society of Certified Public Accountants Spring Decision Makers Conference, April 28, 2005.
  • Update on the Sarbanes-Oxley Act:  Internal Control Reporting Requirements, AGG Breakfast Briefing, January 25, 2005.
  • Update on the Sarbanes-Oxley Act:  Internal Control Reporting Requirements, Georgia Society of CPAs, Buckhead Chapter, December 7, 2004.
  • Update on the Sarbanes-Oxley Act:  What Accountants Need to Know Now, Georgia Society of CPAs, Atlanta, Chapter, November 16, 2004.
  • The Public Company Accounting Oversight Board, Institute of Management Accountants, October 28, 2004.
  • Preventing Whistleblower Claims: Learning from Another Year of Sarbanes-Oxley, AGG Annual Employment Law Seminar, June 10, 2004.
  • The Board’s Role in Executive Compensation Strategy, Financial Executives International, March 23, 2004.
  • M & A in a Post Sarbanes-Oxley World:  Let’s Get the Deal Done and Keep Everyone Out of Trouble, ACG Capital Connection, Atlanta, Georgia, February, 18, 2004.
  • Internal Control Provisions of Section 404 of Sarbanes-Oxley, CPA America Conference, January 29, 2004.
  • Sarbanes-Oxley Act:  Avoiding Jail Time, Society of International Business Fellows, January 28, 2004.
  • Update on Sarbanes-Oxley – What You Need to Know Now, Accounting & Auditing Seminar, Buckhead Chapter of the Georgia Society of CPAs, hosted by Arnall Golden Gregory LLP, December 16, 2003.
  • The Public Company Accounting Oversight Board, Institute of Management Accountants, November 18, 2003.
  • Federal and State Securities Law Issues, segment on “Advising Business Owners:  Tax Savings Strategies and Planning Considerations in Georgia”, November 7, 2003.
  • Sarbanes-Oxley:  Issues for Private Companies, Training Session for Habif Arogetti & Wynne, CPAs, November 5, 2003.
  • Internal Control Provisions of Section 404 of Sarbanes-Oxley, Georgia State University and the Georgia Society of CPAs, October 22, 2003.
  • The Sarbanes-Oxley Act:  Developments Affecting the Accounting Profession, Institute of Management Accountants, October 21, 2003.
  • Sarbanes-Oxley Act:  Impact on Auditors, Client Companies and Audit Committees, National Association of Black Accountants Regional Conference, September 26, 2003.
  • Internal Control Provisions of Section 404 of Sarbanes-Oxley, Controllers Roundtable, September 19, 2003.
  • Audit Committees and the New Requirements under Sarbanes-Oxley, North Atlanta Chapter of the Georgia Society of CPAS, September 18, 2003.
  • Internal Control Provisions of Section 404 of Sarbanes-Oxley, Georgia State University and the Georgia Society of CPAs, September 4, 2003, August 7, 2003, July 24, 2003, and July 7, 2003.
  • Whistleblower Provisions under Sarbanes-Oxley, AGG Employment Law Seminar, June 4, 2003.
  • Sarbanes-Oxley and the SEC – What do the New control Requirements Mean for Financial Managers, Financial Management Conference, May 8-9, 2003.
  • Audit Committees - What is Required to Meet Market Expectations, Georgia Society of CPAs, Decision Makers Conference, April 23, 2003.
  • Audit Committees - Update on SEC Requirements, Institute of Management Accountants April 10, 2003.
  • Preparing for your Annual Meeting in light of Sarbanes Oxley and related corporate governance reform initiatives, National Association of Corporate Directors - Atlanta Chapter seminar, March 19, 2003.
  • New Requirements for Audit Committees and New Disclosure Requirements, Georgia Society of CPA's, North Perimeter Chapter, March 18, 2003.
  • Sarbanes-Oxley Act: Developments You Need to Know About, Georgia Society of CPA's, Atlanta Chapter, March 18, 2003.
  • Audit Committees - The New SEC Requirements, Georgia Society of CPAs Buckhead Chapter, February 18, 2003.
  • Sarbanes-Oxley Update and Corporate Governance and The New Auditor Independence Rules, Georgia Society of CPAs Gwinnett Chapter, February 18, 2003.
  • Sarbanes-Oxley: The Requirements for your 10K, Client Breakfast Briefing by Arnall Golden Gregory LLP, February 5, 2003.
  • Audit Committees - The New SEC Requirements, Institute of Management Accountants, January 23, 2003.
  • Sarbanes-Oxley Act: Developments You Need to Know About, Georgia Society of CPA's Accounting & Auditing Seminar, December 11, 2002.
  • Sarbanes-Oxley Update: What You Need to Know, Institute of Internal Auditors, December 9, 2002.
  • The Sarbanes-Oxley Act: Impact on the Accounting Profession, Georgia Society of CPAs Leadership Conference, November 1, 2002.
  • Disclosure Requirements Under the Sarbanes-Oxley Act, Institute of Management Accountants, October 24, 2002.
  • Sarbanes-Oxley Act: Impact on Auditors, Client Companies and Audit Committees, National Association of Black Accountants (NABA) Regional Conference, October 18, 2002.
  • Congress Responds to the Enron Debacle: New Requirements for Public Companies and Their Auditors Under the Sarbanes-Oxley Act, Georgia Society of CPA's, Fall Decision Makers Conference, October 18, 2002.
  • Developments Affecting the Accounting Profession, National Association of Black Accountants, Atlanta Chapter, October 16, 2002.
  • Audit Committees: What Is Required to Meet Heightened Market Expectations, Financial Management Conference, June 7, 2002.
  • Audit Committees, Institute Management Accountants, January 24, 2002.
  • Regulation FD: Dealing with Analysts, Client Breakfast Briefing presented by Arnall Golden Gregory, September 12, 2001.
  • Avoiding Problems for Your Officers and Directors Under Section 16, Client Breakfast Briefing presented by Arnall Golden Gregory, January 18, 2001.
  • How to Raise $1 Million for Your Company, Georgia State University Development Center, May 12, 1998.


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