Action against Respondent, a car company, and Defendants, two of the company’s former executives and board members, for alleged fraud relating to executive compensation. According to the SEC, Defendants and Respondent publicly reported lower executive compensation levels than were actually paid. One Defendant has agreed to a $1,000,000 civil penalty, 10-year officer and director bar, and five-year bar against appearing as an attorney before the SEC. The other Defendant has agreed to a $100,000 civil penalty, a five-year officer and director bar, and five-year bar against appearing before the SEC as an attorney. Parallel criminal cases by foreign authorities have been announced. Respondent has agreed to a civil penalty of $15,000,000.