We’re watching you: the Securities and Exchange Commission has issued notices to Goldman Sachs and Wells Fargo, the two banks disclosed in their annual reports Tuesday. The SEC is not obligated to issue the notices, but the move usually indicates that the regulatory agency intends to take action against the company. Both banks said they received the notices in regard to offering documents used in mortgage-backed investment deals. Disclosure is a top priority for the SEC, the agency’s enforcement director said at a conference in January. This month, Wells Fargo was one of five mortgage providers that reached a multibillion dollar settlement on government probes.