It is not about the earnings call. The SEC notice specifically cites 10-Q filings in 2018 as the reason for their action. Earning calls may have been deficient

It is not about the earnings call. The SEC notice specifically cites 10-Q filings in 2018 as the reason for their action. Earning calls may have been deficient as well, but it's their filings that got them in trouble. Earnings calls are not intended to be anywhere near as comprehensive as a Q-10 filing. They will typically last a shorter time that it would take to merely read the Q-10 itself. Further, earnings calls are not a legally mandated requirement, some companies may not have them at all. This makes them less susceptible to SEC scrutiny. As for AMD, they were making similar comments to what I quoted above in their 2018 filings, NVidia was not. AMD downplayed it a bit in an informal non-regulated setting but gave better information in the 10-Q does. For NVidia's 10-Q, it was barely a mention that some earnings were impacted crypto, and they did not (per the SEC & a quick read through of their 2018 10-Q's) sufficiently note that it's gaming growth was still driven to a material extent by crypto, thereby exposing them to even more downside risk than what had already occured.