Assertion: clawback provision | /r/HasProperty | triggered by any accounting restatement
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text: The Dodd-Frank Act of 2010 mandates that the SEC require that U.S. public companies include a clawback provision in their executive compensation contracts that is triggered by any accounting restatement, regardless of fault (whereas the clawback provisions per the Sarbanes-Oxley Act only applied to intentional fraud).