The new year promises to be an interesting one in white-collar crime.

Goldman Sachs is negotiating with the Justice Department to pay a penalty of about $2 billion for its role in the 1Malaysia Development Berhad scandal, known as 1MDB.

Accounting fraud became a particular focus of the Justice Department toward the end of 2019. In December, federal prosecutors indicted executives from Outcome Health and MiMed, and opened an investigation into whether BMW, the German automaker, manipulated its sales figures. Here’s a look:

1MDB

The Malaysian authorities have indicted 17 Goldman Sachs executives on allegations that they played roles in siphoning off about $2.7 billion of the $6.5 billion raised for the 1MDB fund. How that case will be resolved is an open question because the Malaysian authorities are looking to recoup all of the money raised on behalf of 1MDB.

In the United States, federal prosecutors are looking at possible money-laundering and Foreign Corrupt Practices Act violations by Goldman. A settlement could include a guilty plea by its Asian subsidiary, which Goldman would then most likely put out of business.

Any settlement Goldman reaches with the federal authorities is unlikely to hamstring the bank. The Securities and Exchange Commission has shown a willingness to waive its “bad actor” rules, which bar financial institutions from offering securities to the public. And the large fines and guilty pleas that Citigroup, JPMorgan Chase, Barclays, Royal Bank of Scotland and UBS agreed to in 2015 for manipulating foreign currencies did not cripple those banks.