The U.S. Securities and Exchange Commission (SEC) has written off nearly $10 billion in penalties over the past decade due to difficulties in enforcing its judgments against individuals who evade payment. This issue highlights the challenges the SEC faces in collecting fines, as many individuals go to great lengths to avoid fulfilling their financial obligations. Additionally, the SEC has approved a rule change that could affect auditors with overdue fees and delinquent annual reports, potentially stripping them of their ability to audit publicly listed companies.