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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

Incentivising Whistleblowers: What Does the Future Hold in the UK and the US for Whistleblower Protection and Incentivisation?

In the UK, it has not historically been part of the fabric of our legal and regulatory system to pay whistleblowers who provide evidence to authorities who are investigating potential breaches of law or regulation....more

DOJ Piles On the Incentives for Individuals to Blow the Whistle on Companies

Historically, successful white-collar prosecutions often turn on the government’s ability to identify “insiders” with firsthand knowledge of the alleged criminal scheme, who opt to cooperate with prosecutors in exchange for...more

SEC Issues Rare Whistleblower Award to Audit Professional

On December 14, 2020, the Securities and Exchange Commission announced an award of more than $300,000 to a whistleblower who uncovered potential securities law violations in connection with audit-related responsibilities. The...more

After Nearly a Decade DOJ and SEC Release Second Edition of FCPA Resource Guide

For the first time since its initial publication in 2012, the DOJ and SEC released an update to their 130-page guidance manual on the U.S. Foreign Corrupt Practices Act (“FCPA”). While not as highly anticipated as the first...more

Supreme Court Affirms SEC Disgorgement Powers, But With Limits

Liu v. Securities and Exchange Commission,  the U.S. Supreme Court decision this week affirming the SEC’s right to seek disgorgement,  displayed a striking consensus on the securities regulatory agency’s ability to seek...more

SEC reportedly investigating public disclosures by PPP recipients

We understand that several issuers and regulated entities that publicly disclosed their receipt of funds from the SBA’s Paycheck Protection Program (PPP), established by the Coronavirus Aid, Relief, and Economic Security...more

U.S. Securities and Exchange Commission Issues a $27 Million Enforcement Reminder

The Securities and Exchange Commission has issued a reminder that when the business world returns to standard operations, enforcement actions will have a stinging bite.  On April 16th the Commission announced that it will...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

Judge Overturns FCPA Conviction on Lack of Evidence of Agency

In a closely followed case, on February 26, 2020, a District Court Judge in Connecticut granted Lawrence Hoskins’ motion for acquittal on the seven FCPA counts on which the jury convicted him. Hoskins was a UK citizen who...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

Recent SEC Whistleblower Awards Highlight Importance of Internal Reporting

The SEC’s most recent whistleblower awards highlight the importance of internal reporting to a company’s compliance program and especially how a company investigates and responds to such reports.   On May 24, 2019, the SEC...more

Another Record Breaking Year for the SEC Whistleblower Program

On November 15, 2018, the Securities and Exchange Commission (“SEC”) released its annual report to Congress (“Report”) on the Dodd-Frank Whistleblower Program (the “Program”), under which eligible whistleblowers may receive...more

DOJ/SEC FCPA Settlement Targets Hiring Practices Used as Bribes

On July 5, 2018, the SEC and the Department of Justice announced that Credit Suisse Group AG, has agreed to pay nearly $76 million to settle charges that its Hong Kong-based subsidiary, Credit Suisse (Hong Kong) Limited,...more

Anti-Corruption Enforcement: Analyzing the Enforcement Approaches of the US, the UK and France

Anti-Corruption enforcement is a top priority in France, the UK, and the US. Each of these countries has armed its enforcers with the enforcement tools necessary to investigate and prosecute corporations and individuals. Join...more

Supreme Court Narrowly Construes the Definition of a Whistleblower Under Dodd-Frank

Today the Supreme Court held that an individual must report alleged wrongdoing to the Securities and Exchange Commission in order to qualify for protection from whistleblower retaliation under the Dodd-Frank Act. While...more

SEC Announces More than $20 Million in Whistleblower Awards

In the course of one week, the United States Securities and Exchange Commission announced awards to three whistleblowers totaling more than $20 million under the Dodd-Frank Whistleblower Program. On November 30, the SEC...more

Second Circuit Reverses Itself on Insider Trading

Stock traders who thought they could trade freely on gifts of inside information so long as the givers were not their close friends should rethink their strategy. The U.S. Court of Appeals for the Second Circuit this week...more

FCPA Investigations – Competitors Dropping the Dime

We often are asked how the U.S. government finds out about potential Foreign Corrupt Practices Act (FCPA) violations. Internal company whistleblowers are perhaps the main source....more

$2.5 Million SEC Whistleblower Award Goes to Government Employee

On July 25, 2017, the SEC announced another whistleblower award – this one for almost $2.5 million. What sets this award apart from earlier awards is its recipient – “an employee of a domestic government agency.” The Order...more

Supreme Court Will Review Scope of Dodd-Frank Whistleblower Protections for Internal Reports

On the last day of its current session, the Supreme Court announced it will consider whether the Dodd-Frank whistleblower protections extend to corporate insiders who blow the whistle on their employers by reporting the...more

Supreme Court Limits SEC Ability to Seek Disgorgement by Holding Five-Year Statute of Limitations Applies to Such Actions

A five-year statute of limitations applies to actions by the Securities and Exchange Commission for disgorgement, the U.S. Supreme Court ruled today. The decision imposes a significant new limit on the SEC’s ability to seek...more

SEC Announces First Whistleblower Awards Under New Administration

In the past two weeks, the United States Securities and Exchange Commission announced the first two awards it has granted to whistleblowers under the Trump administration. On April 25, 2017, the SEC announced an award of...more

The Foreign Corrupt Practices Act: A Primer

If your company engages in international sales of products or services, there is a risk that your employees or representatives may take actions that run afoul of the FCPA. In recent years, DOJ and the SEC have stepped up...more

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