On July 3, 2023, the SEC instituted settled cease-and-desist proceedings against View, Inc., stating: "In a series of periodic reports, proxy statements, and registration statements filed with the Commission from December 2020 to May 2021, View accrued and disclosed an estimated warranty liability of $22 million to $25 million, consisting largely of projected costs to manufacture replacements for windows with a particular defect. However, View had also decided to pay to ship and install the replacement windows (the “Installation Costs”). Including those expenses, it was probable and reasonably estimable that View would spend approximately $48 million to $53 million total to repair its windows. Therefore, under generally accepted accounting principles in the United States (“US GAAP”), View should have recognized and disclosed a warranty liability of approximately $48 million to $53 million, rather than the approximately $22 million to $25 million that it recognized and disclosed. As a result, View materially misstated its warranty liability for fiscal years 2019 and 2020 and the first quarter of 2021. Throughout this time, View had insufficient internal accounting and disclosure controls. View also failed to maintain books and records that accurately reflected the liabilities."

On July 3, 2023, the SEC "announced settled charges against a California-based manufacturer of "smart" windows, View Inc., for failing to disclose $28 million in projected warranty-related liabilities to address a particular defect in its windows. The SEC decided not to impose civil penalties against View because the company self-reported the misconduct to the SEC, promptly undertook remedial measures, and cooperated with the staff's investigation."