• Features

    SEC Takes Aim at Political Contributions by Investment Advisers

    Joseph F. Savage, Jr. and Stephanie M. Aronzon

    While it remains unclear both when the regulators will invoke their authority to enforce the nearly limitless strict liability provision of the rules and how they will determine the appropriate remedy, the recent settlements and the SEC's handling of exemptive relief petitions may provide some clues.

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  • Features

    The Internal Audit Function

    William Floyd

    The International Professional Practices Framework released last year by the IIA is intended to provide guidance for internal auditors, by seeking to focus on core principles. The framework identifies 10 core principles that describe or guide what an effective internal audit function should focus upon and to what it should adhere.

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  • Features

    The Clock Is Ticking

    Jonathan B. New and Marco Molina

    Courts Check Government Attempts to Extend the Statute of Limitations

    Part Two of a Two-Part Article

    When the SEC and other government regulatory agencies pursue civil enforcement actions against those accused of financial fraud, they often attempt to recover monetary penalties and fines for periods of time even outside the limitations period. This effort is being met with resistance by the courts. The authors conclude their discussion herein.

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  • Columns & Departments

    In the Courts

    On March 9, 2017, a three-judge panel of the U.S. Court of Appeals for the Tenth Circuit affirmed U.S. District Judge Robert Shelby's approval of a settlement that barred several IRA account owners from filing individual claims against the custodian bank. An in-depth analysis of the court's ruling.

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  • Columns & Departments

    Business Crimes Hotline

    On March 3, Stanley Jonathan Fortenberry was sentenced to 78 months in prison for operating fraudulent investment companies and obstructing a Securities and Exchange Commission (SEC) investigation. Here's an analysis of the case.

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