In this Issue:

Insider Trading Enforcement and Litigation

• Pharmaceutical Pharmaceutical VP Charged with Insider Trading After Dumping SharesVP Charged with Insider Trading After Dumping Shares
• Investment Firm Lead Pleads Guilty to Insider Trading
• SEC Secures Final Judgement in Insider Trading Case Involving Breach of Duty
• SEC Secures Final Judgment Against Former Lumentum Executive for Insider Trading
• SEC Files Settled Insider Trading Charges Against Technical Consultant
• Former Trader Sentenced to Six Years in Jail for Front-Running Scheme
• Filing Agent Employees Face Insider Charges

Disclosure Enforcement and Litigation

• Ninth Circuit Opinion Opens the Door to New Judicial Scrutiny of Comment Letter Process
• Former Biopharmaceutical Company Executives Charged for Disclosure Failures
• Elon Musk Charged for Violating Beneficial Ownership Reporting Requirements
• SEC Charges Crypto Startup Unicoin and Its Three Top Executives for Fraudulent Securities Offering
• SEC Charges Founder and Former CEO of Artificial Intelligence Startup with Misleading Investors

Accounting Enforcement and Litigation

• Former SPAC Executives Plead Guilty to Accounting Fraud
• Beverage Company Settles with SEC After Improperly Accounting for Stock-Based Compensation
• Three Defendants Receive Final Judgement in “Cookie Jar” Revenue Manipulation Scheme