On February 24, 2026, the U.S. Attorney’s Office for the Southern District of New York (“Office”) announced a new Corporate Enforcement and Voluntary Self-Disclosure Program for illegal activity involving fraud and financial misconduct (“Program”).  While the Office already maintains a voluntary corporate self-disclosure program, the new Program’s stated purpose is to improve corporate self-reporting to “root out wrongdoing more quickly” and “strengthen the integrity of the financial markets” while simultaneously establishing “clear guidelines and predictable treatment for companies” that promptly disclose criminal activity and fully cooperate with law enforcement.