In this article for Forbes, Muriel Goldberg-Darmon discusses the new US Rule 10 D-1 by which US executives of listed companies are required to reimburse their incentive-based compensation when there is an accounting restatement, even in the absence of fault. Muriel Goldberg-Darmon compares this new regulation with the French applicable rules and reminds that although the implementation of such clawback clauses is not mandatory under French law, such implementation should develop in the coming years.