Executive Employment Law
Sarbanes-Oxley Whistleblower Attorney
The Sarbanes-Oxley Act of 2002 (18 U.S.C. § 1514A) protects employees of publicly traded companies who report securities fraud, mail fraud, wire fraud, bank fraud, or violations of SEC rules and regulations. If you were terminated, demoted, suspended, or otherwise retaliated against for reporting financial misconduct, you may have a SOX whistleblower claim. Attorney Jehad Ali represents SOX whistleblowers nationwide.
What SOX Protects
Covered Disclosures
- Securities fraud (15 U.S.C. § 78j(b))
- Mail fraud (18 U.S.C. § 1341)
- Wire fraud (18 U.S.C. § 1343)
- Bank fraud (18 U.S.C. § 1344)
- Violations of SEC rules and regulations
Covered Employers
- Publicly traded companies
- Subsidiaries of public companies
- Contractors and subcontractors of public companies
- Companies with SEC reporting obligations
Murray v. UBS Securities LLC (2024)
In February 2024, the U.S. Supreme Court unanimously held in Murray v. UBS Securities LLC that SOX does not require whistleblowers to prove the employer acted with "retaliatory intent." The Court confirmed that SOX uses the less stringent "contributing factor" standard — meaning the employee must show that their protected whistleblowing activity was a contributing factor in the adverse employment action.
This is a significant and favorable development for whistleblowers. The "contributing factor" standard is far more employee-friendly than a "but-for" causation test. It means an employee does not need to prove the retaliation would not have occurred absent the whistleblowing — only that the protected activity contributed to the employer's decision.
What this means for your case: The contributing factor standard works in your favor. Strong temporal proximity, documented performance, and evidence of shifting employer justifications strengthen your claim. We build your evidentiary record with this standard in mind from day one.
SOX Filing Requirements
Critical: 180-Day OSHA Deadline
SOX whistleblower complaints must be filed with the Occupational Safety and Health Administration (OSHA) within 180 days of the retaliatory action. This deadline is jurisdictional — missing it means losing your claim entirely. Do not wait.
After filing, OSHA investigates and issues preliminary findings. If either party objects, the case proceeds to an ALJ hearing before the Department of Labor. Appeals go to the Administrative Review Board and then federal circuit court.
Remedies Under SOX
The Intersection with Dodd-Frank
The Dodd-Frank Wall Street Reform Act provides additional protections for whistleblowers who report securities violations directly to the SEC. Unlike SOX, Dodd-Frank offers a financial bounty — whistleblowers may receive 10–30% of sanctions exceeding $1 million collected by the SEC based on their information.
We evaluate whether your case is better pursued under SOX, Dodd-Frank, or both — maximizing both your protection from retaliation and your potential financial recovery.
Learn more about whistleblower protections →Frequently Asked Questions
What does Sarbanes-Oxley protect?
SOX (18 U.S.C. § 1514A) protects employees of publicly traded companies who report securities fraud, mail fraud, wire fraud, bank fraud, or violations of SEC rules. Protection extends to employees of subsidiaries and contractors of publicly traded companies.
What is the filing deadline for a SOX whistleblower claim?
You must file a complaint with OSHA within 180 days of the retaliatory action. This is a strict deadline — failure to file within 180 days will result in dismissal of your claim.
What changed after Murray v. UBS Securities LLC?
In 2024, the Supreme Court unanimously held in Murray v. UBS Securities LLC that SOX whistleblowers do not need to prove the employer acted with 'retaliatory intent.' The Court confirmed that SOX uses the less stringent 'contributing factor' standard — meaning the employee must show that their protected activity was a contributing factor in the adverse employment action. This is a favorable standard for whistleblowers.
What remedies are available under SOX?
SOX provides reinstatement, back pay with interest, compensatory damages (including emotional distress), and reasonable attorney's fees and costs.
Does SOX protect government contractor employees?
SOX primarily covers employees of publicly traded companies. However, employees of government contractors may have protections under the False Claims Act or Whistleblower Protection Act depending on the nature of the fraud reported.
180-Day Deadline. Don't Wait.
If you reported securities fraud and faced retaliation, time is critical. Contact us for a confidential assessment.
(571) 550-9008