TOOL A Filing a Sarbanes-Oxley Whistleblower Complaint
Introduction
The Sarbanes-Oxley Act of 2002 resulted from the congressional response to problems highlighted in the corporate failures of Enron and World-Com.1 Trust and confidence in financial markets were eroded by the daily news of accounting irregularities and possible fraudulent acts occurring at major corporations around the country.2 The legislation sought to establish a framework to deal with conflicts of interest that undermined the integrity of the capital markets. The act is applicable to public companies only.3
To secure the integrity of the capital markets, Congress determined that meaningful protections must be provided for whistleblowers.4 Congress attempted to “protect the ...
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