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Non-GAAP Nonsense: SEC Charges DXC Technology with Misleading Non-GAAP Reporting and Deficient Disclosure Controls

On March 14, 2023, the Securities and Exchange Commission (“SEC”) issued a cease-and-desist order (the “Order”)1 and charged DXC Technology Company (“DXC”), an IT company based in Virginia, with violations of Rule 100(b) of...more

Trading Places: The SEC’s Crackdown on Insider Trading Continues

Over the last several weeks, federal regulators and prosecutors have sent a strong signal to company executives that they will be using every tool in their arsenal to combat insider trading. The government’s crackdown has...more

The Pipeline to Cyber Resilience: Biden’s Blueprint for Secure Digital Infrastructure

After a rash of significant cybersecurity breaches and ransomware attacks affecting a wide set of industries, ranging from pipelines to technology companies, the Biden administration released its much-anticipated National...more

Missing Gold: Misappropriation by SPAC CFO Underscores Importance of Internal Controls

On February 22, 2023, the Securities and Exchange Commission (“SEC”) issued a cease-and-desist order (the “Order”) charging African Gold Acquisition Corp. (“African Gold”) with multiple violations of the Securities Exchange...more

Burgers and Biometrics: The Illinois Supreme Court Permits Up to $17 Billion in Damages for White Castle’s Privacy Violations

The Supreme Court of Illinois recently held that use of a fingerprint system by White Castle, Inc. (“White Castle”) to authenticate employees, without the consent of the employees, entailed multiple violations of the Illinois...more

Epic Fail: Fortnite Creator to Pay $520 Million FTC Settlement

Epic Games, Inc. (“Epic”) agreed to pay a combined $520 million in two “record-breaking settlements” on Monday. The settlements resolve alleged violations of both the Federal Trade Commission Act (the “FTC Act”) and the...more

The SEC Continues to Ramp-up Enforcement Activity; Reports Record Penalties in 2022

On November 15, 2022, the Securities and Exchange Commission (“SEC”) announced its 2022 enforcement statistics. Notable amongst the data was the news that the SEC had filed 760 total enforcement actions in fiscal year 2022, a...more

Here Comes the Fashion (Cybersecurity) Police: New York Attorney General Imposes Penalty for Mishandling of Consumer Data Breach

On October 12, 2022, New York Attorney General Letitia James fined Zoetop Business Company, Ltd. (“Zoetop”), the owner of fast-fashion brands SHEIN and ROMWE, $1.9 million for mishandling a 2018 data breach and lying to the...more

More Regulations Coming Down the Tracks: TSA Issues New Security Directive for Enhanced Railroad Cybersecurity

On October 18, 2022, the Transportation Security Administration (“TSA”) issued its Security Directive 1580/82-2022-01 on Rail Cybersecurity Mitigation Actions and Testing (the “Railroad Directive”), regulating designated...more

Not as Safe as You Thought: Rule 10b5-1 Trading Plans are not Immune to Insider Trading Claims

On September 21, 2022, the Securities and Exchange Commission (“SEC”) announced the settlement of insider trading charges against the CEO of Cheetah Mobile Inc. (“Cheetah”) and the company’s former president....more

Identity Theft is Not a Joke, Jim! — Third Circuit Finds Standing to Sue for Employee Data Breach

The United States Court of Appeals for the Third Circuit recently held that a plaintiff had standing to sue her former employer for a data breach that exposed her personal information to the “Dark Web” because she...more

The SEC Wants You to Take Out the Trash – Securely

In a recent Securities and Exchange Commission (“SEC”) enforcement action, the SEC concluded that a registered broker-dealer and investment adviser (the “Firm”) violated Rule 30 of Regulation S-P by failing to adopt...more

Guidance 3.0: TSA Issues a Third Directive on Pipeline Security

It has been over a year since the Colonial Pipeline cybersecurity incident, and the Department of Homeland Security’s Transportation Security Administration (“TSA”) continues to issue cybersecurity directives to owners and...more

Beyond Materiality: Comparing The SEC’s Proposed Data Breach Notification Rules with Evolving State Notification Laws

On March 9, 2022, the Securities and Exchange Commission (“SEC”) announced Proposed Rules on cybersecurity risk management, strategy, governance, and incident disclosure (“Proposed Rules”) to address concerns of increasing...more

No Gaming the System – The SEC’s Interest in Enforcing Pure Disclosure Violations Continues

On May 6, 2022, the Securities and Exchange Commission (“SEC”) announced a $5.5 million settlement of charges against NVIDIA Corporation (“NVIDIA”) for allegedly failing to adequately disclose in the Management’s Discussion...more

The SEC Closes the Cookie Jar - Recent SEC Enforcement Activity Reaffirms Focus on Improper Earnings Management

On April 18, 2021, the Securities and Exchange Commission (“SEC”) announced the fourth enforcement action arising from its EPS Initiative, charging Rollins Inc. (“Rollins”) and its former chief financial officer (“CFO”) with...more

What Makes a Cybersecurity Risk or Incident Material? A Look at the SEC’s Proposed Rules on Cybersecurity

On March 9, 2022, the Securities and Exchange Commission (“SEC”) announced Proposed Rules on cybersecurity risk management, strategy, governance, and incident disclosure (“Proposed Rules”) to address concerns of increasing...more

“Algorithmic Justice”: FTC Orders Destruction of Algorithms Following Privacy Violations

The Department of Justice, acting on behalf of the Federal Trade Commission, recently took action against WW International, Inc., formerly known as Weight Watchers, and its subsidiary, Kurbo, Inc. (together, “Weight...more

SEC Releases Proposed Rules on Enhanced Cybersecurity Disclosures

On March 9, 2022, the Securities and Exchange Commission (“Commission”) issued its much-anticipated proposed rule amendments which would mandate certain cybersecurity disclosures for public companies (“Proposed Rules”)....more

2021 Was a Mixed Year For the SEC’s Division of Enforcement, But All Signs Point to Increased Enforcement Activity in 2022

The Securities and Exchange Commission (“SEC”) recently issued its annual enforcement report, which analyzes enforcement patterns and emerging priorities in the fiscal year (“FY”) ending September 30, 2021. Challenges born in...more

The SEC’s Enforcement Interest in SPACs Continues as the Commission Announces Another SPAC Settlement; And Beware of Disclosure by...

Earlier this week, the Securities and Exchange Commission (“SEC”) announced a $125 million settlement of charges against Nikola Corporation (“Nikola”), a publicly-traded company created through a special purpose acquisition...more

SEC Chair Announces Increased Scrutiny Of Offshore Issuers With Ties To Chinese-Based Operating Companies

On July 30, 2021, Securities and Exchange Commission (“SEC”) Chair Gary Gensler issued a public statement announcing that he has asked SEC staff to require additional disclosures from offshore issuers with ties to China-based...more

SEC Brings Enforcement Action Against SPAC And Its Sponsors Arising From Due Diligence Efforts On Acquisition Target

On July 13, 2021, the Securities and Exchange Commission (“SEC”) announced one of its first securities fraud enforcement actions against a Special Purpose Acquisition Company, or SPAC, called Stable Road Acquisition Corp....more

Fifth Circuit: “Everybody Knew” Evidence Insufficient For Willfulness

A recent Fifth Circuit decision, United States v. Nora,1 reversed a clerical employee’s convictions for conspiring to commit health care fraud, conspiring to pay or receive illegal health care kickbacks, and aiding and...more

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