Under the Sarbanes-Oxley Act, which group receives legal protection for whistleblowing disclosures?

• A. Protects employees of publicly traded companies who provide evidence in fraud cases
• B. Confers protection on managers who report wrongdoing by top executives
• C. Confers protection on the board of directors for fraudulent actions by management
• D. Protects auditors who blow the whistle to the SEC

Answer: (A)

The key idea here is that Sarbanes-Oxley provides whistleblower protections for people who work for publicly traded companies and come forward with information about securities violations, such as fraud, without facing retaliation. This means employees who provide evidence or participate in investigations are shielded from actions like firing, demotion, or harassment because they disclosed the wrongdoing. That’s why the correct choice points to employees of publicly traded companies who present fraud-related evidence.

While managers, board members, or auditors can be involved in whistleblowing, the statute centers protections on employees who report misconduct. The focus is not on protecting those groups as a class in the same way the employee-protection provision does.