Disclosure

This Guidance Update is focused on disclosure issues and certain procedural requirements with offering variations in Fund sales loads and new Fund share classes.3 We ...

The SEC's complaint alleged that Interinvest and Black funneled more than $17 million in client assets into four financially troubled Canadian penny stock companies in ...

Mark Nordlicht, Platinum Management (NY) LLC (Platinum Management), and Platinum Credit Management LP (Platinum Credit) overstated the value of an oil company that was among ...

Respondents collected nearly $1 million in investor funds by charging the Fund for ACM’s expenses. These expenses, which under the investment documentation provided to investors were ...

Deutsche Bank did not inform clients or potential clients that it added new venues to the DPRM based on subjective judgment rather than historical execution ...

PIMCO used a strategy that involved purchasing odd lot positions (i.e., small-sized pieces) of non-agency mortgage-backed securities (“NA MBS”) that traded at discounts to round ...

Not timely reporting more than 365 required filings over a span of several years and, on average, making these filings over four years late is ...

When the president of Valentine Capital Asset Management ($367 in AUM) lost his ability to earn commissions from a managed futures fund, he simply created ...

Currently, the reports that companies file with the SEC are document-based reports. In particular, the 10-K can be voluminous, with much of the information disclosed ...

Sweeping reforms aimed at enhancing transparency and modernizing reporting requirements for mutual funds, exchange-traded funds and other registered companies have been adopted by the SEC. The ...