mpany Accounting and Investor Protection Act of 2002, also known as the Sarbanes-Oxley Act. Many states also have employment laws that deal with discriminatory treatment of whistle-blowers (p. 78).
The procedural steps to be taken depend on the company's whistle blowing policy – if one has adopted one. If not, the employee is left to decide the most appropriate course of action, notwithstanding the fact that whistle blowers are supposed to be protected from job loss and job discrimination by federal and in some cases state law. There are certain steps to consider before whistle blowing.
Before taking any action, make certain you have all of the necessary facts and documents to prove an illegal act has taken place.
Discuss the issue with family or friends to get a fresh or different perspective.
Consider alternatives to a formal notification to a government agency of the action or behavior you are concerned about - but remember you are not protected in a whistle blower situation from retaliation by your employer until you actually report th
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