https://www.cnet.com/roadshow/news/sec-nissan-carlos-ghosn-investigation-report/

According to the sources cited in the WSJ report, the SEC investigation is apparently at an early stage, only collecting information at this point. That leaves the door open for a larger investigation if the information doesn't add up. In the first statement he gave following his arrest, Ghosn insisted that he was innocent of the charges laid out by Tokyo prosecutors.

Ghosn was arrested in Japan in November, when he was still chairman of Nissan, over allegations of financial malfeasance -- specifically, the allegation that he underreported tens of millions of dollars in compensation. Nissan also conducted an internal investigation into the matter. Eventually, Ghosn was removed as chairman of Nissan, in addition to losing his positions as CEO of Renault and chairman of Mitsubishi Motors.