Is there a potential for criminal liability if an employees complaint is not properly investigated?
O’Reilly: Yes. Section 1107 of the Sarbanes-Oxley Act amends the federal criminal laws to provide for possible imprisonment for up to ten years for retaliation against employees providing “truthful information” to a “law enforcement officer.” Such liability applies regardless of whether or not the reported “truthful information” falls within the whistleblower provisions of the Sarbanes-Oxley Act, which covers reported information concerning securities fraud or the SEC. For the new criminal provisions to apply, the information must be provided to a “law enforcement officer.” I am unaware of a judicial interpretation defining “law enforcement officer.” Given the potential that investigators, such as those employed by the U.S. Department of Labor or the Equal Employment Opportunity Commission, could fall within in this definition, the possibility exists that employers could face criminal enforcement by the Department of Justice in such circumstances. Editor: What key elements should a com
