| Wirecard AG: 1.9 Billion Euro Fictitious Cash Fraud | DE | Adjudicated | fictitious cash and assets | $2.1B | June 22, 2020 |
| Luckin Coffee: $300M Fabricated App Sales and Circular Cash Scheme | CN | Settled, neither admitted nor denied | fictitious revenue | $311.0M | September 20, 2022 |
| Toshiba Corporation: $1.9B 'Challenge' Pressure Profit Inflation | JP | Adjudicated | premature recognition | $1.9B | September 20, 2017 |
| Sino-Forest Corporation: Fictitious Timberland Holdings and Valuation Fraud | CA | Adjudicated | reverse merger fraud | $3.0B | September 20, 2013 |
| Lehman Brothers: $50B Repo 105 Balance Sheet De-leveraging | US | Adjudicated | debt classification and covenant concealment | $50.0B | September 20, 2010 |
| Noble Group: Aggressive Mark-to-Model Commodity Contract Valuations | SG | Settled, neither admitted nor denied | fair value manipulation | $1.5B | September 20, 2022 |
| Thomas Cook: Going-Concern Concealment and Software Capitalization | GB | Adjudicated | going concern concealment | $1.1B | September 20, 2021 |
| AOL Time Warner: $1B Round-Trip and Nonmonetary Advertising Swaps | US | Settled, neither admitted nor denied | barter and nonmonetary | $1.0B | September 20, 2004 |
| WeWork: 'Community Adjusted EBITDA' and Concealed Self-Dealing Leases | US | Settled, neither admitted nor denied | misleading non gaap and kpis | $1.6B | September 20, 2021 |
| Ernst & Young: Independence Violations from Commercial and Romantic Ties | US | Settled, neither admitted nor denied | independence violation | $0 | September 20, 2016 |