Tag: Rule 13a-14

Ninth Circuit addresses SOX 304 clawback requirements and liability for Rule 13a-14 false certifications

by Cydney Posner A new case from the 9th Circuit, SEC v. Jensen, is the first circuit court case to confirm the SEC’s position that the “clawback” provisions of SOX 304 provide for a disgorgement remedy against CEOs and CFOs when the issuer has restated its financial statements as a […]

Cydney Posner / September 16, 2016

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Tag: Rule 13a-14

Ninth Circuit addresses SOX 304 clawback requirements and liability for Rule 13a-14 false certifications