‘Smart Window’ Maker View’s Ex-CFO Loses Bid to Toss SEC Charges

The former chief financial officer of “smart window” manufacturer View Inc. must face SEC claims that he used erroneous accounting practices to report the costs of fixing defective windows.

Vidul Prakash had his own bid for summary judgment against the Securities and Exchange Commission rebuffed Monday by Judge Beth Labson Freeman in the US District Court for the Northern District of California.

“A reasonable jury could conclude that Prakash’s alleged failure to convey View’s decision to cover all installation costs to the accounting team was a proximate cause of the alleged misstatement,” Freeman said.

The judge ruled in the SEC’s ...