In congressional testimony last month, SEC Commissioner Elisse B. Walter outlined the current investigative efforts of the enforcement division relating to the market crisis. Part of those efforts focus on accounting and disclosure issues of subprime lenders and major financial…

Recent speeches by SEC Chairman Mary Schapiro and Commissioner Luis Aguilar provide glimpses of the future at the SEC. In their remarks, the Commissioner’s commented on three key areas, enforcement approach and internal procedures, rule making initiatives and possible legislative…