 The Dodd-Frank Act of 2010 mandates that the SEC require that U.S. public companies include a clawback provision in their executive compensation contracts that is triggered by any accounting restatement, regardless of fault (whereas the clawback provisions per the Sarbanes-Oxley Act only applied to intentional fraud).As of mid-2015, this portion of the Dodd-Frank Act had yet to be implemented.The usual objective of a clawback provision is to deter managers from publishing incorrect accounting information.