In this Issue:

Regulatory Updates

• SEC Establishes Financial Reporting and Accounting Unit, Broadening Specialized Financial Reporting Enforcement
• House Passes the Stop Insider Trading Act
• SEC Publishes Updated Regulatory Flexibility Agenda

Insider Trading Enforcement and Litigation

• Insider Trading Charges Illustrate DOJ and CFTC Prediction Markets Enforcement Strategy
• Robinhood Engineers Charged with Insider Trading in Crypto Perpetual Futures
• Former Funko Executive Settles Insider Trading Charges
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• SEC Dismisses Novel Insider Trading Case Involving Rule 10b5-1 Plans
• Smartsheet Sued Over Share Repurchases During Acquisition Talks
• CFTC Orders Federal Employee to Pay for Insider Trading in Mention Market Event Contracts
• SEC Charges 21 Individuals in Alleged Decade-Long Insider Trading Scheme
• SEC Settles Insider Trading Charges Following Trader’s Voluntary Self-Report
• Citron Research Founder Convicted of Securities Fraud
• SEC Settles Insider Trading Charges Against Former Investment Advisory Firm Employee
• SEC Charges Former Public Company Executive and Friend with Insider Trading Ahead of Acquisition Announcement

Disclosure Enforcement and Litigation

• SEC Settles with Battle Motors Over Misleading Vehicle-Order and Dealer-Network Disclosures

Accounting Enforcement and Litigation

• SEC Alleges Netcapital Overstated Revenue by 345% Through Fictitious Consulting Agreements
• SEC Settles Books-and-Records and Internal-Controls Charges Against Key Tronic and Two Executives