SEC Enforcement In Financial Reporting And Disclosure—2017 Mid-Year Update

Under the new administration, signs seem to point to a more favorable regulatory environment and possibly more balanced enforcement actions from the U.S. Securities and Exchange Commission. Investigations have slowed since January, and the SEC's new chairman has publicly stated that regulatory efforts must be carefully balanced with all three components of the agency's mission, which include investor protection, maintaining fair, orderly, and efficient markets and facilitating capital formation.

That noted, the SEC continues to bring cases involving improper accounting methods, and appears to be maintaining its recent practice of pursuing...