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The SEC’s enforcement activity has evolved significantly over recent years, with notable shifts in priorities and outcomes. The number of enforcement actions, including those related to accounting and auditing, decreased compared to earlier periods. The decline was reflected in fewer cases targeting individuals and firms, though the proportion of actions involving auditors and audit firms remained consistent.
Settlements also saw a reduction in both the number of respondents and total monetary penalties. However, the percentage of respondents facing fines slightly increased, indicating a more targeted approach. These trends highlight the dynamic nature of regulatory enforcement and the influence of changing leadership and priorities on overall activity.
Key issues that will be covered in this course are:
- Understand the overall decline in SEC accounting and auditing enforcement actions and how these changes reflect shifting regulatory priorities.
- Compare trends in accounting and auditing enforcement and settlement activity between SEC administrations.
- Learn how changes in accounting and auditing enforcement priorities impact the amount and composition of monetary penalties, preparing for future regulatory developments.