Whistleblower Protections Under Sarbanes-Oxley and the Dodd-Frank Act
A Note describing the whistleblower provisions of the Sarbanes-Oxley Act of 2002 (SOX) as modified in 2010 by the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank Act) and the whistleblower provisions set forth in the Dodd-Frank Act. This Note discusses whistleblower protections under SOX and the Dodd-Frank Act, including the scope of coverage and protected activity, elements of a retaliation claim, adjudication of retaliation claims, and available remedies under SOX and Dodd-Frank. This Note incorporates the Dodd-Frank Act amendments, its final regulations, and OSHA's final rules governing the handling of SOX retaliation claims. This Note covers federal law. State and local law may provide additional whistleblower protections for employees.