| WorldCom: $11B Operating Expense Capitalization Fraud WorldCom, Inc. | US | Adjudicated | capitalising operating expenses | $11.0B | $750.0M | Arthur Andersen LLP | June 26, 2002 |
| Enron Corp.: Off-Balance-Sheet SPEs and Mark-to-Model Fabrication Enron Corp. | US | Adjudicated | off balance sheet entities | $1.2B | $23.8M | Arthur Andersen LLP | October 31, 2001 |
| Wirecard AG: 1.9 Billion Euro Fictitious Cash Fraud Wirecard AG | DE | Adjudicated | fictitious cash and assets | $2.1B | $0 | Ernst & Young LLP | June 22, 2020 |
| Satyam Computer Services: $1B Fabricated Cash and Ghost Employees Satyam Computer Services Ltd. | IN | Adjudicated | fictitious revenue | $1.0B | $290.0M | PricewaterhouseCoopers LLP | January 9, 2009 |
| Carillion plc: Aggressive Contract Revenue and Going-Concern Concealment Carillion plc | GB | Adjudicated | premature recognition | $1.4B | $27.0M | KPMG LLP | January 29, 2018 |
| Luckin Coffee: $300M Fabricated App Sales and Circular Cash Scheme Luckin Coffee Inc. | CN | Settled, neither admitted nor denied | fictitious revenue | $311.0M | $180.0M | Ernst & Young LLP | September 20, 2022 |
| Parmalat: $4.9B Forged Bank of America Deposit Certificate Parmalat Finanziaria S.p.A. | IT | Adjudicated | fictitious cash and assets | $4.9B | $0 | Grant Thornton LLP | September 20, 2005 |
| Toshiba Corporation: $1.9B 'Challenge' Pressure Profit Inflation Toshiba Corporation | JP | Adjudicated | premature recognition | $1.9B | $62.0M | Ernst & Young ShinNihon LLC | September 20, 2017 |
| Sino-Forest Corporation: Fictitious Timberland Holdings and Valuation Fraud Sino-Forest Corporation | CA | Adjudicated | reverse merger fraud | $3.0B | $0 | Ernst & Young LLP | September 20, 2013 |
| Americanas S.A.: R$20B Off-Balance-Sheet Supplier Risk Financing Americanas S.A. | BR | Alleged | undisclosed related party transactions | $4.1B | $0 | PricewaterhouseCoopers LLP | September 20, 2025 |
| Patisserie Valerie: £94M Forged Invoices and Secret Overdrafts Patisserie Holdings plc | GB | Adjudicated | fictitious revenue | $120.0M | $3.1M | Grant Thornton LLP | September 20, 2021 |
| Computer Associates: $2.2B '35-Day Month' Revenue Backdating Computer Associates International, Inc. | US | Adjudicated | premature recognition | $2.2B | $225.0M | KPMG LLP | September 20, 2006 |
| Nortel Networks: Cookie-Jar Reserve Manipulation for Executive Bonuses Nortel Networks Corporation | CA | Settled, neither admitted nor denied | cookie jar reserves | $3.2B | $35.0M | Deloitte & Touche LLP | September 20, 2006 |
| Tyco International: $600M Executive Looting and Reserve Accounting Tyco International Ltd. | US | Adjudicated | undisclosed related party transactions | $600.0M | $50.0M | PricewaterhouseCoopers LLP | September 20, 2004 |
| Adelphia Communications: $2.3B Off-Balance-Sheet Family Co-Borrowing Adelphia Communications Corp. | US | Adjudicated | off balance sheet entities | $2.3B | $715.0M | Deloitte & Touche LLP | September 20, 2004 |
| Lehman Brothers: $50B Repo 105 Balance Sheet De-leveraging Lehman Brothers Holdings Inc. | US | Adjudicated | debt classification and covenant concealment | $50.0B | $0 | Ernst & Young LLP | September 20, 2010 |
| Bristol-Myers Squibb: $2B Channel Stuffing with Wholesaler Incentives Bristol-Myers Squibb Company | US | Settled, neither admitted nor denied | channel stuffing | $2.0B | $150.0M | PricewaterhouseCoopers LLP | September 20, 2006 |
| Waste Management: $3.5B Depreciation Useful Life Extension Scheme Waste Management, Inc. | US | Settled, neither admitted nor denied | depreciation and useful life | $3.5B | $457.0M | Arthur Andersen LLP | September 20, 2000 |
| Sunbeam Corporation: 'Chainsaw Al' Dunlap's Big Bath and Bill-and-Hold Sunbeam Corporation | US | Settled, neither admitted nor denied | big bath | $60.0M | $500K | Arthur Andersen LLP | September 20, 2000 |
| Xerox Corporation: $1.5B Lease Acceleration and Reserve Manipulation Xerox Corporation | US | Settled, neither admitted nor denied | multiple element manipulation | $1.5B | $10.0M | KPMG LLP | September 20, 2003 |
| Brocade Communications: Criminal Options Backdating Scheme Brocade Communications Systems, Inc. | US | Adjudicated | options backdating | $150.0M | $7.0M | KPMG LLP | September 20, 2008 |
| Diebold, Inc.: Bill-and-Hold and Factory Floor Premature Revenue Recognition Diebold, Incorporated | US | Settled, neither admitted nor denied | bill and hold | $127.0M | $25.0M | KPMG LLP | September 20, 2007 |
| Global Crossing: Hundreds of Millions in Reciprocal Fiber Capacity Swaps Global Crossing Ltd. | US | Settled, neither admitted nor denied | round tripping | $750.0M | $0 | Arthur Andersen LLP | September 20, 2004 |
| Qwest Communications: $3B Sham Optical Capacity Swaps and False Metrics Qwest Communications International Inc. | US | Settled, neither admitted nor denied | round tripping | $3.0B | $250.0M | Arthur Andersen LLP | September 20, 2004 |
| Colonial Bank: $2.9B Fake Mortgage Collateral Fraud with Taylor Bean Colonial BancGroup, Inc. | US | Adjudicated | loan loss provisioning | $2.9B | $625.0M | PricewaterhouseCoopers LLP | September 20, 2013 |
| Let's GOWEX: 90% Fabricated Municipal Wi-Fi Contracts and Revenues Let's GOWEX S.A. | ES | Adjudicated | fictitious revenue | $180.0M | $0 | M&A Auditores | September 20, 2016 |
| Noble Group: Aggressive Mark-to-Model Commodity Contract Valuations Noble Group Limited | SG | Settled, neither admitted nor denied | fair value manipulation | $1.5B | $126.0M | Ernst & Young LLP | September 20, 2022 |
| Banco Popular: Concealment of Real Estate Loan-Loss Provisions Banco Popular Español S.A. | ES | Adjudicated | loan loss provisioning | $3.7B | $0 | PricewaterhouseCoopers LLP | September 20, 2020 |
| Volkswagen: Material Omission of Emissions Defeat Devices in Bond Offerings Volkswagen AG | DE | Settled | material omission | $15.0B | $4.3B | PricewaterhouseCoopers LLP | September 20, 2017 |
| Theranos: Fabricated Revenue Projections and Fake Blood Analyzer Demos Theranos, Inc. | US | Adjudicated | misleading non gaap and kpis | $700.0M | $500K | PricewaterhouseCoopers LLP | September 20, 2020 |
| Thomas Cook: Going-Concern Concealment and Software Capitalization Thomas Cook Group plc | GB | Adjudicated | going concern concealment | $1.1B | $0 | Ernst & Young LLP | September 20, 2021 |
| Olympus: 20-Year 'Tobashi' Scheme Concealing $1.7B Investment Losses Olympus Corporation | JP | Adjudicated | acquisition accounting abuse | $1.7B | $92.0M | KPMG AZSA LLC | September 20, 2018 |
| Dynegy: Project Alpha Financing Disguised as Operating Cash Flow Dynegy Inc. | US | Settled, neither admitted nor denied | round tripping | $300.0M | $3.0M | Arthur Andersen LLP | September 20, 2004 |
| UnitedHealth Group: Decades-Long Options Backdating and $400M Clawback UnitedHealth Group Incorporated | US | Settled, neither admitted nor denied | options backdating | $1.5B | $400.0M | Deloitte & Touche LLP | September 20, 2008 |
| China MediaExpress: Reverse Merger Shell with Fabricated Bank Statements China MediaExpress Holdings, Inc. | CN | Adjudicated | reverse merger fraud | $100.0M | $0 | Deloitte & Touche LLP | September 20, 2013 |
| Symbol Technologies: 'Candy Deals' and Widespread Revenue Stuffing Symbol Technologies, Inc. | US | Adjudicated | side letters | $230.0M | $37.0M | Deloitte & Touche LLP | September 20, 2005 |
| Fannie Mae: Loan-Loss Reserve Manipulation to Trigger Executive Payouts Federal National Mortgage Association | US | Settled, neither admitted nor denied | allowance manipulation | $6.3B | $400.0M | KPMG LLP | September 20, 2010 |
| Delphi Corporation: Sham Battery Inventory Transactions and Off-Balance Financing Delphi Corporation | US | Settled, neither admitted nor denied | round tripping | $1.2B | $0 | Deloitte & Touche LLP | September 20, 2007 |
| Homestore.com: Triangular Round-Trip Online Advertising Barter Deals Homestore, Inc. | US | Adjudicated | barter and nonmonetary | $46.0M | $0 | PricewaterhouseCoopers LLP | September 20, 2004 |
| AOL Time Warner: $1B Round-Trip and Nonmonetary Advertising Swaps AOL Time Warner Inc. | US | Settled, neither admitted nor denied | barter and nonmonetary | $1.0B | $510.0M | Ernst & Young LLP | September 20, 2004 |
| W.R. Grace & Co.: Landmark SEC Cookie-Jar Reserve Action W.R. Grace & Co. | US | Settled, neither admitted nor denied | cookie jar reserves | $20.0M | $0 | PricewaterhouseCoopers LLP | September 20, 2001 |
| Crazy Eddie: Altered Inventory Count Sheets and Phony Invoices Crazy Eddie, Inc. | US | Adjudicated | phantom inventory | $80.0M | $15.0M | Peat Marwick Mitchell & Co. | September 20, 1988 |
| Phar-Mor: $500M Phantom Inventory Ledger and Subordinate Bribery Phar-Mor, Inc. | US | Adjudicated | phantom inventory | $500.0M | $0 | Coopers & Lybrand | September 20, 1994 |
| Autonomy Corp: Hardware Resale Disguised as High-Margin Software Autonomy Corporation plc | GB | Adjudicated | gross vs net | $8.8B | $0 | Deloitte & Touche LLP | September 20, 2014 |
| General Electric: $200M SEC Penalty for Long-Term Care and Power Accounting General Electric Company | US | Settled, neither admitted nor denied | segment misreporting | $22.0B | $200.0M | KPMG LLP | September 20, 2020 |
| Tesco plc: £250M Premature Commercial Supplier Income Pull-Forward Tesco plc | GB | Adjudicated | premature recognition | $330.0M | $160.0M | PricewaterhouseCoopers LLP | September 20, 2019 |
| Steinhoff International: €6.5B Fictitious Transactions and Hidden Off-Balance Entities Steinhoff International Holdings N.V. | ZA | Adjudicated | off balance sheet entities | $7.3B | $31.0M | Deloitte & Touche LLP | September 20, 2020 |
| BHS: Audit Failure and Sale for £1 Prior to Catastrophic Pension Collapse British Home Stores (BHS) | GB | Adjudicated | audit failure | $750.0M | $13.0M | PricewaterhouseCoopers LLP | September 20, 2021 |
| Boeing: $200M SEC Settlement for Misleading 737 MAX Safety Disclosures The Boeing Company | US | Settled, neither admitted nor denied | material omission | $2.5B | $200.0M | PricewaterhouseCoopers LLP | September 20, 2023 |
| WeWork: 'Community Adjusted EBITDA' and Concealed Self-Dealing Leases WeWork Inc. | US | Settled, neither admitted nor denied | misleading non gaap and kpis | $1.6B | $0 | Ernst & Young LLP | September 20, 2021 |
| KPMG PCAOB Leak Scandal: Stealing Regulators' Inspection Lists to Alter Workpapers ent-kpmg-us | US | Adjudicated | workpaper alteration | $0 | $50.0M | KPMG LLP | September 20, 2020 |
| Arthur Andersen: Document Shredding and Obstruction of Justice in Enron Audit ent-andersen-us | US | Adjudicated | workpaper alteration | $0 | $0 | Arthur Andersen LLP | September 20, 2003 |
| PricewaterhouseCoopers: $7.9M SEC Settlement for Nationwide Independence Violations ent-pwc-us | US | Settled, neither admitted nor denied | independence violation | $0 | $7.9M | PricewaterhouseCoopers LLP | September 20, 2021 |
| Ernst & Young: Independence Violations from Commercial and Romantic Ties ent-ey-us | US | Settled, neither admitted nor denied | independence violation | $0 | $9.3M | Ernst & Young LLP | September 20, 2016 |
| Kobe Steel: Systematic Falsification of Quality Certificates for Decades Kobe Steel, Ltd. | JP | Adjudicated | material omission | $100.0M | $0 | KPMG AZSA LLC | September 20, 2019 |
| Samsung BioLogics: 4.5 Trillion Won Acquisition Accounting Inflation Samsung BioLogics Co., Ltd. | KR | Adjudicated | acquisition accounting abuse | $3.8B | $7.0M | Samjong KPMG | September 20, 2020 |
| Daewoo Shipbuilding: 5 Trillion Won Loss Concealment via Percentage-of-Completion Daewoo Shipbuilding & Marine Engineering | KR | Adjudicated | premature recognition | $4.5B | $0 | Deloitte Anjin LLC | September 20, 2018 |
| Pescanova: €3B Hidden Debt via 40 Unconsolidated Shell Companies Pescanova S.A. | ES | Adjudicated | off balance sheet entities | $3.4B | $0 | BDO LLP | September 20, 2015 |
| Greensill Capital: Prospective Receivables and Multi-Billion Credit Concentration Greensill Capital | GB | Adjudicated | fictitious revenue | $5.0B | $0 | PricewaterhouseCoopers LLP | September 20, 2023 |
| Petrobras: $2.5B Capitalized Contractor Bribes and Cartel Overpayments Petróleo Brasileiro S.A. - Petrobras | BR | Settled | capitalising operating expenses | $2.5B | $1.8B | PricewaterhouseCoopers LLP | September 20, 2017 |
| Puda Coal: Reverse Merger Fraud and Secret Theft of Operating Asset Puda Coal, Inc. | CN | Adjudicated | reverse merger fraud | $150.0M | $0 | Moore Stephens LLP | September 20, 2013 |
| China Evergrande: 564B Yuan Revenue Inflation on Incomplete Apartments China Evergrande Group (Hengda Real Estate) | CN | Adjudicated | premature recognition | $78.0B | $577.0M | PricewaterhouseCoopers LLP | September 20, 2023 |