Especially after the Sarbanes-Oxley Act of 2002 was passed, the SEC has taken a renewed interest in financial statement fraud.

Especially after the Sarbanes-Oxley Act of 2002 was passed, the SEC has taken a renewed interest in financial statement fraud. The SEC encourages and protects whistleblowers who work for publicly-listed firms to report directly to the SEC's Office of the Whistleblower. The following screen capture is from the SEC's Office of the Whistleblower homepage: