Goldman Sachs disclosed has disclosed in a regulatory filing that its legal issues are not behind them. The firm said it has received subpeonas from the SEC related to Abacus and other collateralized debt obligations that it made during the mortgage boom and that it is being investigated by the CFTC  for its role as a clearing broker.

The firm had previously revealed that the Financial Industry Regulatory Authority and the Financial Services Authority in England are looking into Abacus. The Abacus matter is one the darkest chapters in Goldman’s 142-year history — the first time that the firm had been accused of fraud. In July 2010, the bank paid the record $550 million to settle the charges without admitting or denying guilt.

The Commodity Futures Trading Commission is also investigating the firm’s role as clearing broker for an unnamed S.E.C.-registered broker dealer. The firm said it had been “orally advised” that regulators intended to “recommend that the C.F.T.C. bring aiding and abetting, civil fraud and supervision-related charges” against the Goldman unit related to its provision of clearing services to this broker dealer.

According to the filing, the agency said Goldman knew or should have known that the client’s subaccounts maintained at firm’s unit “were actually accounts belonging to customers of the broker-dealer client and not the client’s proprietary accounts.”

Neither Goldman nor the Commodity Futures Trading Commission would comment on the case. [NYTimes]