The Securities and Exchange Commission (SEC) on Tuesday charged two former executives of WageWorks, an employee benefits provider, with making false and misleading statements and omissions that resulted in the improper recognition of $3.6 million in revenue.

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Jaclyn Jaeger is a freelance contributor to Compliance Week after working for the company for 15 years. She writes on a wide variety of topics, including ethics and compliance, risk management, legal,...