The Securities and Exchange Commission has charged GT Advanced Technologies and its former CEO with misleading investors about the company’s ability to supply “sapphire glass” for Apple’s iPhones. 

The SEC found that the company misclassified more than $300 million in debt to Apple that resulted from its repeated failures to meet performance milestones.

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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,...