Final answer:
The SEC's concerns about restructuring charges center on accounting practices, ensuring these charges are appropriately recognized and disclosed.
Step-by-step explanation:
The nature of the SEC's concerns about restructuring charges is primarily related to accounting practices. Corporate restructuring often entails financially material events like the closure of a facility or workforce reductions. The SEC's scrutiny focuses on whether these one-time charges are being appropriately recognized and disclosed in accordance with relevant accounting principles. Companies must ensure that these charges are not misleading, inflated, or deferred inappropriately to manage earnings or manipulate financial statements, as such actions would constitute a violation of regulations such as the Sarbanes-Oxley Act.