Here you’ll find articles and other resources analyzing recent enforcement actions by the SEC on issues ranging from auditor independence violations to failure to comply with SEC reporting obligations. We also address significant enforcement actions by the Federal Communications Commission (FCC) and other regulatory agencies. In addition, we discuss recent regulatory guidance issued by the SEC, the Department of Justice (DOJ), and other regulatory agencies, and explain how that guidance may affect your public company practice.
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Regulatory Enforcement
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Segment Reporting Lessons From A Recent SEC Action (December 7, 2016)
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SEC Brings Another Enforcement Action Based on Severance Agreements that Remove Financial Incentives for Whistleblowing (August 23, 2016)
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SEC Brings Enforcement Action For Violation of Its Whistleblower Protection Provision (August 16, 2016)
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SEC Brings a Series of Enforcement Actions, Charging Issuers and Their Executives with Fraud (May 3, 2016)
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SEC Charges Company and Individuals With Improperly Evaluating and Failing to Maintain Internal Control Over Financial Reporting (March 17, 2016)
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SEC Chair White Alludes to SEC’s Continued Focus on Non-GAAP Financial Measures (January 3, 2016)
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“A Lesson In Properly Identifying And Reporting Exec Perks,” Law360 (Oct. 23, 2015)
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SEC Charges MusclePharm Corporation With Failure to Properly Report Executives’ Perks and Other Violations (September 24, 2015)
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SEC Charges Computer Sciences Corporation And Its Former Executives With Accounting Fraud, Invoking Sarbanes-Oxley’s Clawback Provision (July 6, 2015)
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SEC Awards Maximum Allowable Whistleblower Payment In Its First Case Involving Alleged Retaliation Against A Whistleblower (May 6, 2015)
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FCC Fines AT&T $25 Million In Biggest Settlement Yet Over Consumer Privacy Breaches (April 15, 2015)
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SEC Charges Former CEO With Using Corporate Funds for Personal Perks Without Disclosure to Investors (April 9, 2015)
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SEC Charges Eight Insiders For Failing to Update Stock Ownership Disclosures (April 3, 2015)
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The SEC Brings Its First Enforcement Action Involving Confidentiality Provisions That Have the Potential to Silence Employees From Reporting Suspected Misconduct to the SEC (April 3, 2015)
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SEC Files Sarbanes-Oxley Clawback Action Against Two Former CFOs (March 3, 2015)
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SEC Sanctions Chinese Affiliates of “Big Four” Auditing Firms (February 23, 2015)
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SEC Charges Ten Companies With Failure to File Forms 8-K (November 11, 2014)
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SEC Charges 34 Insiders, Shareholders and Public Companies with Delinquencies in Reporting Stock Holdings and Trades (September 22, 2014)
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SEC Charges CEO and Former CFO With Misrepresenting Internal Controls Over Financial Reporting (August 22, 2014)
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SEC Charges Ernst & Young With Auditor Independence Violations (July 22, 2014)
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SEC Charges CVS With Misleading Investors Through Materially Misleading Disclosures and Use of Improper Accounting (April 24, 2014)
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Administrative Law Judge Temporarily Bars Chinese Affiliates of “Big Four” Auditing Firms From Practice (February 18, 2014)
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SEC Institutes Administrative Proceedings Against KPMG For Auditor Independence Violation (February 11, 2014)
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Regulatory Guidance
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SEC Proposes Long-Awaited Climate-Related Disclosure Rules (March 23, 2022)
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SEC Proposes Cybersecurity Risk Management, Strategy, Governance and Incident Disclosure Rules (March 11, 2022)
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SEC Proposes Amendments to Procedural Requirements and Resubmission Thresholds for Rule 14a-8 Shareholder Proposals (December 5, 2019)
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SEC Issues Staff Legal Bulletin No. 14K Providing New Guidance Regarding Shareholder Proposals Submitted Under Rule 14a-8 (October 21, 2019)
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SEC Issues Updated Guidance on Pay Ratio Disclosure (September 22, 2017)
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SEC Issues Guidance on Submission of Annual Reports to SEC (November 3, 2016)
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SEC Issues Guidance on Pay Ratio Disclosure (October 24, 2016)
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“Non-GAAP Compliance: Distilling 5 Tips From SEC Guidance,” Law360 (May 25, 2016)
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SEC Issues Guidance on Non-GAAP Financial Measures (May 23, 2016)
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SEC’s Division of Corporation Finance Issues Guidance on Rule 14a-8’s “Directly Conflicting” and “Ordinary Business” Exclusions (October 27, 2015)
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SEC Issues Interpretation Regarding Definition of “Whistleblower” Under the Dodd-Frank Act’s Anti-Retaliation Provision (August 27, 2015)
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The Department of Justice Issues Guidance on Best Practices for Cybersecurity Preparedness (May 14, 2015)
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SEC Commissioner Daniel Gallagher Offers Advice to Public Companies On Handling Proxy Advisory Firms (September 2, 2014)
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SEC’s Division of Corporation Finance Issues Revised Statement on Well-Known Seasoned Issuer Waivers (Mar. 21, 2014)