15 U.S.C. § 78m — statute detail

15 U.S.C. § 78m

reporting & books-and-records — Exchange Act § 13

Securities

Section 13 of the Securities Exchange Act: issuer periodic-reporting and internal-accounting-controls/books-and-records requirements (incl. § 13(b)(5)).

158

documents charge this statute

3

associated schemes

1

structural heuristics

scheme mix in corpus: FCPA Violation 89Accounting / Disclosure Fraud 62Cyber Fraud 2Unregistered Securities Offering 2Financial-Statement Fraud 2Public Corruption 1

Fraud schemes charged under this statute

Accounting / Disclosure Fraud regex

Restatements, non-reliance announcements, auditor changes, and late filings that signal misstated financials.

rule / inferenceRestatement / non-reliance (8-K Item 4.02), auditor change (Item 4.01), or late-filing NT.

SEC filings 10-K10-Q8-K (4.02)8-K (4.01)NT 10-KNT 10-Q

heuristicslate_filer_cluster

Financial-Statement Fraud regex

Misstated revenue or balance-sheet manipulation in periodic filings.

rule / inferenceMisstated financials / restatement language in periodic filings.

SEC filings 10-K10-Q8-KNT 10-K

heuristicslate_filer_cluster

Corporate Disclosure Fraud regex

Corporate disclosure misstatements broader than accounting alone.

rule / inferenceCorporate disclosure misstatements in periodic / current reports.

SEC filings 10-K10-Q8-K

heuristicslate_filer_cluster

What to look for in SEC filings

EDGAR form fingerprints across the associated schemes:

10-K10-Q8-K (4.02)8-K (4.01)NT 10-KNT 10-Q8-K

late_filer_clusterCluster of NT / late periodic filings around the conduct window.

Documents citing this statute 158

and Defendant Edward ODonnell (Defendant) having entered a general appearance; judgment accounting-fraud Southern District of New York 2025-06-24 Glen Leibowitz litigation_release accounting-fraud Southern District of New York 2025-03-17 SEC v. GLEN LEIBOWITZ complaint accounting-fraud Southern District of New York 2025-03-17 Jonathan Wilcox; Jason Boucher; Karen Smith litigation_release accounting-fraud Southern District of New York 2025-02-19 James Douglas Miller litigation_release accounting-fraud Western District of Washington 2024-09-23 SEC Charges R.R. Donnelley & Sons Co. with Cybersecurity-Related Controls Violations press_release cyber-fraud 2024-06-18 Defendant Mark Korb (“Defendant”) having entered a general appearance; consented judgment accounting-fraud Central District of California 2024-05-06 Petroteq Energy, Inc., Aleksandr Blyumkin, and Mark Korb litigation_release unregistered-securities Central District of California 2024-05-06 Rosenberger et al. litigation_release accounting-fraud Southern District of New York 2024-04-09 SEC Charges Utility Company Entergy Corp. with Internal Accounting Controls Violations press_release accounting-fraud District of Columbia 2024-01-01 SEC v. ENTERGY CORPORATION complaint accounting-fraud District of Columbia 2024-01-01 SEC Charges 3M with Foreign Corrupt Practices Act Violations Relating to China Subsidiary press_release fcpa 2023-01-01 SEC v. FRANK OKUNAK complaint accounting-fraud Southern District of New York 2022-07-27 Frank Okunak litigation_release accounting-fraud Southern District of New York 2022-07-27 Jerry Li litigation_release fcpa Southern District of New York 2022-07-11 laintiff United States Securities and Exchange Commission (the “SEC”) files this pdf accounting-fraud Southern District of New York 2021-09-03 Penn West Petroleum Ltd., d/b/a Obsidian Energy Ltd., Todd H. Takeyasu, Jeffery A. Curran, and Waldemar Grab litigation_release accounting-fraud Southern District of New York 2020-04-28 SEC Charges Andeavor for Inadequate Controls Around Authorization of Stock Buyback Plan press_release accounting-fraud 2020-01-01 Jerry Li litigation_release fcpa Southern District of New York 2019-11-15 SEC v. : ECF CASE complaint fcpa Southern District of New York 2019-11-15 Mathias Francisco Sandoval Herrera and Maria D. Cidre litigation_release accounting-fraud Southern District of Florida 2019-02-21 Adam C. Wasserman litigation_release accounting-fraud Southern District of Florida 2018-09-12 SEC v. ADAM C. WASSERMAN complaint accounting-fraud Southern District of Florida 2018-09-12 In re Sanofi pdf fcpa 2018-09-04 SEC Investigative Report: Public Companies Should Consider Cyber Threats When Implementing Internal Accounting Controls press_release cyber-fraud 2018-01-01 General Motors Charged With Accounting Control Failures press_release accounting-fraud 2017-01-01 BNY Mellon Settles Charges Stemming From Miscalculations of Regulatory Capital Figures press_release accounting-fraud 2017-01-01 In re GlaxoSmithKline plc pdf fcpa 2016-09-30 Heart Tronics, Inc., et al. litigation_release accounting-fraud Central District of California 2016-04-15 Final Judgment Against Willie J Gault Imposing Injunction And Penalty pdf accounting-fraud Central District of California 2016-04-15 Deferred Prosecution Agreement Regarding Yu Kai Yuan and Violations of the Exchange Act pdf fcpa 2016-02-16 Hitachi Ltd. litigation_release fcpa District of Columbia 2015-09-28 SEC Charges BHP Billiton With Violating FCPA at Olympic Games press_release fcpa 2015-05-20 In re MICHAEL HEDRICK pdf accounting-fraud 2015-04-01 In re MARC J. MIZE pdf accounting-fraud 2015-04-01 In re TIMOTHY EDWIN pdf accounting-fraud 2015-04-01 SEC v. ARTHUR F. KNAPP complaint accounting-fraud District of Columbia 2015-01-01 SEC Charges Hitachi With FCPA Violations press_release fcpa District of Columbia 2015-01-01 SEC Charges Goodyear With FCPA Violations press_release fcpa 2015-01-01 Avon Products, Inc. litigation_release fcpa Southern District of New York 2014-12-17

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