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Deferred & Non-Prosecution Agreements (DPAs/NPAs)

Tracking judicial and administrative sanctions across corporate fraud defendants: incarceration terms, permanent bars from serving as officers or directors of public companies, independent practice suspensions, and court-appointed compliance monitors.

OUTCOME PROFILE
  • Sanction Category: Deferred & Non-Prosecution Agreements (DPAs/NPAs)
  • Cases with this Outcome: 19 primary cases in the library.
  • All entries cite final court judgments or administrative Commission orders.
Prison Sentences Federal and criminal prison terms. O&D Bars Statutory disqualifications from public boards. Auditor Bars Rule 102(e) practice suspensions. Monitorships Independent compliance monitors. DPAs & NPAs Corporate settlement agreements.

CASES INVOLVING DEFERRED & NON-PROSECUTION AGREEMENTS (DPAS/NPAS) (19)

PRIMARY ENFORCEMENT RECORDS
Case Title Jurisdiction Status Primary Scheme Action Date
Luckin Coffee: $300M Fabricated App Sales and Circular Cash Scheme CN SETTLED fictitious revenue September 20, 2022
Nortel Networks: Cookie-Jar Reserve Manipulation for Executive Bonuses CA SETTLED cookie jar reserves September 20, 2006
Bristol-Myers Squibb: $2B Channel Stuffing with Wholesaler Incentives US SETTLED channel stuffing September 20, 2006
Waste Management: $3.5B Depreciation Useful Life Extension Scheme US SETTLED depreciation and useful life September 20, 2000
Sunbeam Corporation: 'Chainsaw Al' Dunlap's Big Bath and Bill-and-Hold US SETTLED big bath September 20, 2000
Xerox Corporation: $1.5B Lease Acceleration and Reserve Manipulation US SETTLED multiple element manipulation September 20, 2003
Diebold, Inc.: Bill-and-Hold and Factory Floor Premature Revenue Recognition US SETTLED bill and hold September 20, 2007
Qwest Communications: $3B Sham Optical Capacity Swaps and False Metrics US SETTLED round tripping September 20, 2004
Noble Group: Aggressive Mark-to-Model Commodity Contract Valuations SG SETTLED fair value manipulation September 20, 2022
Volkswagen: Material Omission of Emissions Defeat Devices in Bond Offerings DE SETTLED material omission September 20, 2017
Dynegy: Project Alpha Financing Disguised as Operating Cash Flow US SETTLED round tripping September 20, 2004
UnitedHealth Group: Decades-Long Options Backdating and $400M Clawback US SETTLED options backdating September 20, 2008
Fannie Mae: Loan-Loss Reserve Manipulation to Trigger Executive Payouts US SETTLED allowance manipulation September 20, 2010
AOL Time Warner: $1B Round-Trip and Nonmonetary Advertising Swaps US SETTLED barter and nonmonetary September 20, 2004
General Electric: $200M SEC Penalty for Long-Term Care and Power Accounting US SETTLED segment misreporting September 20, 2020
Boeing: $200M SEC Settlement for Misleading 737 MAX Safety Disclosures US SETTLED material omission September 20, 2023
PricewaterhouseCoopers: $7.9M SEC Settlement for Nationwide Independence Violations US SETTLED independence violation September 20, 2021
Ernst & Young: Independence Violations from Commercial and Romantic Ties US SETTLED independence violation September 20, 2016
Petrobras: $2.5B Capitalized Contractor Bribes and Cartel Overpayments BR SETTLED capitalising operating expenses September 20, 2017