On September 17, 2010, the SEC moved for partial summary judgment against Maynard Jenkins, former CEO of CSK Auto, in a lawsuit pending in the United States District Court for the District of Arizona. The Commission moved pursuant to its claim for reimbursement under Section 304 Sarbanes-Oxley Act (SOX) arguing that CSK's statements in its Form 10-K constituted admissions on the part of Jenkins that CSK's restatement was the result of misconduct.

The Commission argued that because "irregularities" is defined in the accounting literature as "intentional misstatements or omissions," Jenkins acknowledged that CSK's restatement was a result of misconduct when he signed and certified the 10-K, which stated that CSK was required to restate its financial results as a result of "errors and irregularities." The Commission also argued that because SOX does not define "misconduct" the Commission's discretion would be "unduly restricted" if the court were to find that a violation of Section 304 is limited to cases of fraudulent or reckless conduct. Notice of Motion and Motion for Partial Summary Judgment.