Second Circuit Clarifies SOX Whistleblowing Standard
In Nielsen v. AECOM Technology Corp. (decided August 8, 2014), the Second Circuit clarified the standard to be applied when evaluating whistleblower retaliation claims under Section 806 the Sarbanes-Oxley Act of 2002, codified at 18 U.S.C. § 1514A (SOX). Congress enacted SOX “[t]o safeguard investors in public companies and restore trust in the financial markets following the collapse of…
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