SEC Enforcement Manual 2026 Update: One Key Takeaway And Several Process Changes

On February 24, 2026, the Division of Enforcement of the Securities and Exchange Commission (SEC) announced a broad set of revisions to its Enforcement Manual, last updated in 2017. The SEC will now review and refresh the Manual annually, signaling a sustained commitment to refining how Enforcement conducts investigations and evaluates charging decisions.... By: Eversheds Sutherland (US) LLP