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The PCAOB Brings First Failure-To-Supervise Case

On April 5, the Public Company Accounting Oversight Board levied a $100,000 fine against Scott Marcello, the former Vice Chair of Audit at KPMG. The penalty is noteworthy for two reasons: (1) it’s the largest monetary...more

SEC Settles Municipal Bond Fraud Case Against Texas School District and Former CFO, and Suspends External Auditor

On March 16, the SEC filed a municipal bond fraud case against Crosby Independent School District and its former CFO in a $20 million bond offering. Crosby is a suburb of Houston, Texas. The SEC also charged the district’s...more

SEC Brings Significant SPAC Enforcement Action

On July 13, the SEC announced charges against an array of participants in a de-SPAC transaction. Among those charged are the SPAC, the SPAC’s sponsor, the SPAC’s CEO, the merger target, and the merger target’s CEO. The...more

SEC Brings “Naked Short Selling” Case

“Naked short selling” is often claimed by struggling public companies to be the source of their woes. But there have been relatively few cases addressing naked short selling. Recently, however, on May 19, 2021, the SEC...more

Four Things You Need to Know About the Extended Limitations Period for SEC Disgorgement

The Securities and Exchange Commission’s disgorgement powers have made legal headlines a couple of times over the last few years – most notably, with the U.S. Supreme Court’s decisions in Kokesh v. SEC, 137 S. Ct. 1635 (2017)...more

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