Under Certain Situations, Internal Accountants Are Eligible to Become Dodd-Frank

question 27

Multiple Choice

Under certain situations, internal accountants are eligible to become Dodd-Frank whistleblowers. Which of the following is not one of those situations?

• A) Disclosure to the SEC is needed to prevent "substantial injury" to the financial interest of an entity or its investors
• B) The whistleblower "reasonably believes" the entity is impeding investigation of the misconduct
• C) The whistleblower has first reported the violation internally and at least 120 days have passed with no action
• D) Disclosure to the SEC is needed to prevent "substantial injury" to the audit firm

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