The U.S. Securities and Exchange Commission said in a statement on Wednesday that it has filed insider trading charges against former Goldman Sachs director and former global head of McKinsey & Co, Rajat Gupta.

* US SEC says also brings new charges against Raj Rajaratnam.

* US SEC says charges Gupta with insider trading for illegally tipping Rajaratnam while serving on Goldman, Procter & Gamble boards.

* SEC says seeking financial penalties against Gupta, Rajaratnam; says seeking to bar Gupta from acting as officer or director of public company.