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SEC Reiterates Auditor Responsibilities in Risk Assessment

Independent auditors have been placed on notice to tighten internal fraud investigations following an October 11 statement by the U.S. Securities and Exchange Commission’s (SEC) chief accountant, which can be found here. This...more

Conducting Corporate Investigations in an Era of Individual Accountability: New Guidance on Corporate Criminal Enforcement

As recently discussed here, on September 15, Deputy Attorney General Lisa Monaco issued a memorandum outlining further revisions to the Department of Justice's (DOJ) criminal enforcement policies and practices. This latest...more

SEC Cracks Down on Encrypted Messaging

While the phrase “clandestine messaging” evokes secret notes slipped under doors and written in code, its meaning in the world of securities regulation and enforcement is not nearly as romantic as the name suggests....more

Recent State Court Decisions Reaffirm Scope of State Attorney General Authority

As we have recently noted elsewhere, state attorneys general have actively increased their enforcement of both state and federal laws in recent years, and we expect the pace to continue to grow in 2022. A key reason for the...more

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