In a February 2015 enforcement action, two former CFOs of Saba Software, Inc. agreed to repay bonuses and stock sale profits as a result of misstated company financial statements that the Division of Enforcement of the Securities Exchange Commission found had violated Section 304 of the Sarbanes-Oxley Act. This enforcement action follows two September 2014 enforcement actions against the former CEO and two former vice presidents of Saba Software based on the same restatements and compliance failures. Notably, the SEC required the former CEO and the former CFOs to reimburse Saba Software for an aggregate of approximately $3 million of bonuses as well as stock sale profits received during the periods of misstatements, even though neither the CEO nor either of the CFOs were charged with the misconduct that triggered the clawbacks.