ADM $40M SEC Deal Ends Accounting Probe, Leaves Former CFO Facing Court Fight

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Executives, Incentives and Investor Messaging

ADM and its leadership routinely described the nutrition segment as the company’s future growth driver, telling investors that operating profit was expected to grow between 15% and 20% annually, the SEC said.

At the same time, executive compensation was tied to achieving those growth benchmarks. Regulators allege it was widely understood that executives were expected to help Nutrition hit its numbers — even if it meant disadvantaging other segments.

Despite that, ADM assured investors that inter-segment transactions were conducted fairly, without special treatment or backroom deals, and that internal policies mirrored those commitments.

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The SEC says those assurances were false.

Settlements and Penalties Detailed

ADM, former President Vince Macciocchi, and former CFO Ray Young agreed to a cease-and-desist order without admitting wrongdoing.

Under the settlement:

  • ADM will pay a $40 million civil penalty

  • Macciocchi will pay $404,343 in disgorgement and interest plus a $125,000 civil penalty

  • Young will pay $575,610 in disgorgement and interest plus a $75,000 civil penalty

Macciocchi also accepted a three-year ban from serving as an officer or director of a public company.