SEC案件：巴西航空工业公司以2.05亿美元的价格解决FCPA费用，Leumi银行被控与未注册的美国跨境业务和高管公司和高管结算会计会计欺诈指控

飞机制造商以超过2.25亿美元的价格与SEC和DOJ结算FCPA违规费用

Embraer S.A. has arrived at a global settlement with the U.S. Securities and Exchange Commission, the U.S. Department of Justice, and Brazilian authorities. The agreement resolves allegations that the aircraft manufacturer violated the Foreign Corrupt Practices Act, and it requires the company to pay over $205M.

According to the SEC’s complaint, Embraer made over $83M because of bribe payments made by its subsidiary in the US. The payments were made via third-party agents to foreign government officials in Saudi Arabia, the Dominican Republic, and Mozambique, as well as an agent in India. The company allegedly generated false records and books to hide the illegal payments and took part in an accounting scam in India.

为了解决，巴西航空工业公司将以延期起诉协议的一部分向司法部支付1.07亿美元，并向SEC支付超过9800万美元的股份和利息。预计在该国民事案件中，它将向巴西当局付出言论。

Bank Leumi to Pay $1.6M, Admits Wrongdoing in SEC Case

Bank Leumi, which is based in Israel, will pay $1.6M to resolve SEC charges accusing it of inducing securities transactions and providing investment advice to US customers even though the bank was not a registered broker-dealer or investment adviser in the country. The unregistered U.S. cross border business took place for years.

The Commission found that Bank Leumi kept up several hundred securities accounts beneficially owned by customers in the US and managed over $500M in securities assets for these customers. Even though the Israeli-based bank left the U.S. cross border business eight years ago, about 100 U.S. customer securities accounts stayed open for up to three years afterwards. Meantime, bank employees stayed in contact with their U.S. customers.

由于其美国跨境业务，Leumi银行赚了337.27亿美元的利润。作为其递延起诉协议的一部分，大约两年前，该银行撤销了3.3亿美元。现在，在与美国证券交易委员会（SEC）达成和解时，它必须将剩余的65,700美元纳入剩余的65,700美元，支付超过8700美元的利息和150万美元的罚款。Leumi银行承认SEC命令中的事实，承认其行为违反了美国的联邦证券法。bob200体育

能源服务提供商以超过100万美元的价格解决会计欺诈指控

Lime Energy Co.已同意支付100万美元，以解决指控IT的SEC指控和四名高管会计欺诈。根据监管机构的说法，能源服务提供商从10至122年左右获得了2000万美元的收入。前公司执行官Joaquin Dos Santos Almeida和运营总监Karan Raina据称预订了收入，即使所需的文件未按时到达，也预订了收入。据称，他们继续在会计委托人允许的压力获得结果之前继续认识到收入。据称，他们甚至告诉内部会计师预订不存在的工作的收入。

同时，前企业总监Jiulianne M. Chandler接受了会计条目，在这一年结束后，在2011年的额外收入中预订了数百万美元。前执行副总裁詹姆斯·史密斯（James G. Smith）被指控向钱德勒（Chandler）提供新的参赛作品，以提供更多的收入，以不当地认识到何时在2012年2月清楚地表明，石灰能源需要50万美元来满足其2011年收入目标。

Smith will pay a $50K penalty and serve a five-year bar from serving as a public company director or officer for five years. Chandler will pay a $25K penalty and serve a similar bar. Almeida also agreed to an officer-and-director bar—a permanent one—and Raina will pay a $50K penalty. None of them are denying or admitting to the SEC allegations.

Shepherd Smith Edwards和Kantas，Ltd LLP是一个股票经纪人欺诈律师事务所。

The SEC Complaint in the Embraer Case(PDF)

The SEC Order in the Bank Leumi Case(PDF)

SEC在石灰能源案件中的投诉(PDF)