Securities Enforcement. Corporate Investigations. Financial Regulation.

Independent analysis of the laws, regulations, investigations, and enforcement actions shaping modern financial markets.

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GESMER UPDEGROVE

BRAEDEN ANDERSON

Braeden is one of the top securities lawyers in the country and was recognized by Best Lawyers: Ones to Watch® in America in the Financial Services Regulation Law and Securities Regulation categories. This honor is awarded to only the top 2% of attorneys in the United States and is based on a comprehensive peer-review survey.

Braeden helped lead Gesmer Updegrove to recognition in The Legal 500 United States for Corporate Investigations & White Collar Crime, Tier 3, and Finance: Fintech, Tier 4.

Braeden is active in the U.S. securities enforcement community through Securities Docket, where he has served on the 2025 and 2026 Advisory Boards and contributed video commentary through the Weekly Update.

Braeden was named the #1 United States author in FinTech in Mondaq’s Spring 2025 Thought Leadership Awards, reflecting the national reach and influence of his writing on fintech, securities regulation, and digital asset policy.

SEC Regulatory Update K. Braeden Anderson SEC Regulatory Update K. Braeden Anderson

Update: The Supreme Court’s Decision in SEC v. Jarkesy and Its Broader Impact on SEC Enforcement

The Jarkesy ruling has considerable consequences for the SEC’s enforcement program. For years, the SEC has utilized its administrative forum to pursue civil penalties for securities fraud, with the flexibility to adjudicate matters in-house. However, the Supreme Court's decision effectively eliminates this option for cases seeking civil penalties. As a result, the SEC will likely need to shift more cases to federal court, where defendants are entitled to a jury trial. This shift could increase the complexity, time, and costs associated with SEC enforcement actions.

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SEC Regulatory Update K. Braeden Anderson SEC Regulatory Update K. Braeden Anderson

Advancing Financial Data Transparency: New Joint Standards Proposed by Financial Regulators

On August 2, 2024, Chair Gary Gensler announced a groundbreaking proposal aimed at enhancing the transparency and accessibility of financial data. This proposal, born from the Financial Data Transparency Act of 2022 (FDTA), represents a significant step toward standardizing financial data reporting across multiple regulatory agencies. The initiative involves nine financial regulators and is poised to streamline data collection and improve oversight efficiency.

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SEC Regulatory Update K. Braeden Anderson SEC Regulatory Update K. Braeden Anderson

Enhancing Financial Reporting: Insights from the Updated Conceptual Framework in FASB Standard Setting

On August 12, 2024, Paul Munter, the Chief Accountant at the SEC, released a statement emphasizing the significance of the recently updated Conceptual Framework for Financial Reporting issued by the Financial Accounting Standards Board (FASB). This comprehensive update, culminating with the issuance of Chapter 6, Measurement, of Concepts Statement No. 8, marks a pivotal moment in accounting standards development. As the FASB integrates these updates into its standard-setting activities, it's crucial for stakeholders to understand how these changes will shape the future of financial reporting and investor protection.

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