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
Punishes any scheme to defraud carried out using interstate wire, radio, or television communications — the most common federal fraud charge.
Misstated revenue or balance-sheet manipulation in periodic filings.
New-investor funds used to pay prior investors; typically an unregistered fund offering.
Upfront fee charged for a fictitious return; typically no EDGAR footprint.
High-pressure phone sales of unregistered securities by an unregistered BD.
Computer intrusion / hacking; wire fraud via cyber means.
EDGAR form fingerprints across the associated schemes:
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