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SEC Penalizes Late Filings in Broad Enforcement Sweep Using Data Analytics

Last week, the SEC announced settled charges against 23 companies and individuals for failing to timely file Section 16 reports on Forms 3, 4 or 5. Additionally, two public companies were charged for contributing to late...more

Updated DOJ Compliance Guidance Must be Reviewed and Implemented in Light of Privacy Regulations

In June, the U.S. Department of Justice updated its Evaluation of Corporate Compliance Programs Guidance (“Guidance”). While the Guidance is intended to assist prosecutors by providing factors to consider in evaluating the...more

U.S.: A Caution on Earnings Management

In September 1998, U.S. SEC Chairman Arthur Levitt gave a speech called, “The Numbers Game” in which he expressed his “fear that we are witnessing an erosion in the quality of earnings, and therefore, the quality of financial...more

Emerging Themes in Financial Regulation 2020

Under the Senior Managers and Certification Regime (“SMCR”), firms are required to identify and report to the FCA any instances of disciplinary action taken in relation to conduct that would amount to a breach of one of the...more

Revisions to Financial Statements may be Under SEC Scrutiny

Multiple news items published over the past six weeks (including as recently as January 30, 2020) have focused on public companies’ correction of accounting errors by revising their financial statements, rather than doing so...more

Implementing strong corporate compliance programs – necessity rather than nicety?

No matter the industry, maintaining effective corporate compliance programs has never been a more essential part of operations to address the legal risks that corporates face. This article, the third in a series about...more

Foreign Corrupt Practices Act Enforcement: 2017 Year-in-Review

Enforcement of the Foreign Corrupt Practices Act (FCPA) again remained a high priority for the Department of Justice and the Securities and Exchange Commission in 2017, resulting in 11 companies paying over $1.92 billion to...more

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