Nissan, whose shares are traded both in Tokyo and New York, declined to provide further details. The SEC did not respond immediately to a request to comment outside of regular office hours.
Tokyo's Nissan shares, which turned positive earlier in the day, fell short of the Bloomberg report, closing 0.8%.
The news follows the recent indictment of former Nissan boss Carlos Ghosn in Japan, which has indicted that his income in Japanese securities has risen by several tens over a period of eight years Millions of dollars was exceeded. Nissan and Greg Kelly, a former corporate officer, were also charged in the case.
Ghosn and Kelly have denied any wrongdoing.
Nissan, who cooperates with Japanese prosecutors, said after his indictment that this was the case "will continue its efforts to strengthen its governance and compliance, including accurate disclosure of corporate information."
Nissan and Mitsubishi Motors ended Ghosn, one of the most prominent figures in the auto industry, shortly after his arrest in November. He resigned as chairman and CEO of France's Renault  ( RNLSY ) after the French government had withdrawn his support.
Ghosn brought Nissan, Renault and Mitsubishi together to form the world's largest automotive alliance, producing more than 10 million vehicles annually. His downfall has weighed down but not broken the relationships between the companies.
The former car manager has spent more than two months in prison since his arrest in Tokyo. At a court appearance earlier this month, he said he was wrongfully imprisoned for "merciless and unfounded allegations."