What Every Issuer, Director and Officer Should KnowAbout Current SEC Enforcement Policies and Trends

摘要

For issuers and their directors and officers, an understanding of current Securities Exchange Commission ("SEC") enforcement priorities, policies and trends is critical. That knowledge can help companies, directors, officers, counsel, auditors, and others who provide services to public companies, take steps (such as reviewing compliance programs) to avoid liability. For those involved in an enforcement investigation or action, knowledge of these trends may aid in mitigating the impact of the action.rnTo assess current enforcement priorities, policies and trends, four key areas will be analyzed: (1) an overview of the enforcement program; (2) new enforcement policies and initiatives; (3) developments relating to investigations; and (4) selected recent cases in priority enforcement areas.