Complex sentence: Immelt has led GE through two reporting challenges since then: it has been required to restate its SEC filings; and, in 2009 GE agreed to pay the SEC $50 million to settle allegations of accounting fraud.
Split into simpler sentences: Immelt has led GE through two reporting challenges since then. And in 2009 GE agreed to pay the SEC a $50 million in connection with allegations of accounting fraud.