How and where to file complaints of retaliation for SOX? 1984

  • How and where to file complaints of retaliation for SOX? Does this apply to non-profits? Where to file for accounting fraud?
    Thank you for any assistance.

  • Non-profit companies are not subject to Sarbanes-Oxley rules. The following came from the website -
    Under U.S. law, a whistle blower (or whistleblower) is an employee who ‘tells’ on an employer, because he or she reasonably believed that the employer committed an illegal act.
    What is Whistle Blower Protection?
    Whistle blower protection is provided by Federal acts and related statutes that shield employees from retaliation for reporting illegal acts of employers. An employer can’t rightfully retaliate in any way, such as discharging, demoting, suspending or harassing the whistle blower. If an employer retaliates anyway, whistle blower protection might entitle the employee to file a charge with a government agency, sue the employer, or both.
    Typically, to be entitled to whistle blower protection, an employee must report an employer’s alleged illegal act to the proper authority, such as a government or law-enforcement agency.
    An employee might not be entitled to whistle blower protection for reporting an illegal act only within the company. However, the employee might be protected from retaliation by public policy or other laws. For example, if an employee reports sexual harassment to the company’s HR department, he or she is protected from retaliation by Title VII of the Civil Rights Act.
    Even if it turns out that an employer didn’t actually break a law, an employee is still entitled to whistle blower protection from retaliation, if he or she reasonably believed that the employer committed an illegal act. However, whistle blower protection typically does not include employer retaliation for employee complaints about personal dislikes. To be protected from employer retaliation, an employee typically must report an alleged violation of a Federal law that has provisions to shield whistle blowers. (Though at the state level, some protect whistle blowers who report alleged violations of any laws, regulations or ordinances.) Collectively, such provisions are called whistle blower protections or whistle blower laws
    What are Whistle Blower Laws?
    Whistle blower laws and other laws that that have provisions for employer retaliation protection are enforced by a number of government agencies. For example, the U.S. Department of Labor (DOL) and its divisions enforce several major laws that directly protect whistle blowers or have provisions to shield employees from retaliation, for reporting violations of the laws, refusing to engage in any action made unlawful by the laws, or participating in any proceedings under the laws.
    The Corporate and Criminal Fraud Accountability Act is part of the Sarbanes-Oxley Act of 2002, enforced by the Department of Labor.
    protects employees of publicly-traded corporations from retaliation for reporting alleged violations of any rule or regulation of the Securities and Exchange Commission, or any provision of Federal law relating to fraud against shareholders. Not only does this landmark Act criminalize employer retaliation, it also requires publicly-traded corporations to create procedures for internal whistle blowing. Additionally, it requires attorneys to become internal whistle blowers.
    As indicated previously, Federal discrimination (equal employment opportunity) laws also have protection provisions for whistle blowers. For example, if you observe a prohibited discrimination against employees and you report it to the U.S. Equal Employment Opportunity Commission (EEOC), your employer is not allowed to retaliate against you. If your employer retaliates anyway, you may file a discrimination charge with the EEOC, to preserve your right to sue the employer.
    The Whistleblower Protection Act protects whistle blowers who work for the Federal government, and is enforced by the U.S. Office of Special Counsel (OSC).
    The Military Whistleblower Protection Act protects whistle blowers in the U.S. military, and is enforced by the Department of Defense Inspector General.
    Federal whistle blower laws mandate only the minimums to which all states must adhere. States are allowed to create their own whistle blower laws, that include or expand upon the minimum protections afforded by the Federal laws. To research your state’s whistle blower laws, start with the resources listed in State Labor Law and Employment Law. Alternately or additionally, contact your state’s department of labor.
    Before blowing the whistle, it’s a good idea to seek the advice of an attorney in your state, to ensure you are protected by a whistle blower law or a like provision in another law.

  • Hi shar and welcome 🙂
    To complement, kymike’s excellent post , below are additional links related to SOX and the whistle blower process for non-profits

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