Insider stock sales, individual culpability in corporate misconduct, and climate-related disclosures headline a potentially busy year.

The first year of the Biden administration featured ample discussion on proposed shifts in U.S. regulation. But given the usual changeover in regulatory heads, it was just that: discussion.

2022 could be much more interesting. Several hot-button areas of interest to chief financial officers — involving the SEC, FASB, and law enforcement agencies — may see critical developments.

Here are four areas to keep tabs on in 2022.

https://www.cfo.com/credit-capital/risk/2022/01/regulatory-outlook-2022/