In 2013, the SEC brought fewer enforcement actions involving financial fraud and issuer disclosure — 68 — than during any year in the previous decade. Even including Foreign Corrupt Practices Act cases, the number was still a record-low 73, compared to 94 cases brought the previous year and far down from the high-water mark of 219 in 2007. But recent developments suggest that the downward trend will turn, perhaps dramatically, in 2014.
via SEC Financial-Reporting Enforcment Cases Will Rise in 2014 — CFO.com