---
schema_version: "secwatch.filing_event.v1"
accession: "0000355811-23-000005"
form_type: "8-K"
ticker: "GNTX"
cik: "0000355811"
company_name: "GENTEX CORP"
filed_at: "2023-02-07T23:59:59+00:00"
generated_at: "2026-06-19T23:17:52.727513+00:00"
event_type: "regulatory"
sentiment: "negative"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# Gentex settles SEC investigation for $4M penalty; CFO Nash fined $75K

## Summary
- Gentex and CFO Kevin Nash settled SEC probe into bonus accounting deficiencies from Q3 2015 through Q2 2018; no admission or denial.
- Company pays $4.0M penalty (fully accrued in Q2 & Q3 2022); CFO pays $75,000.
- SEC order cites failures in internal controls, books and records, and insufficient documentation of accounting entries.
- No restatement of previously filed financial statements required.
- Investigation previously disclosed; settlement resolves matter without ongoing uncertainty.

## SEC filing metadata
- accession: 0000355811-23-000005
- form_type: 8-K
- ticker: GNTX
- cik: 0000355811
- company_name: GENTEX CORP
- filed_at: 2023-02-07T23:59:59+00:00
- event_type: regulatory
- sentiment: negative
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 8.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/355811/000035581123000005/0000355811-23-000005-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/355811/000035581123000005/gntx-20230207.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000355811-23-000005
- JSON: https://secwatch.observer/filing/0000355811-23-000005.json
- Plain text: https://secwatch.observer/filing/0000355811-23-000005.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.