萨班斯法案（2002）Sec.806.(1)

　　SEC.806.PROTECTION FOR EMPLOYEES OF PUBLICLY TRADED COMPANIES WHO PROVIDE EVIDENCE OF FRAUD.

　　(a)IN GENERAL.-Chapter 73 of title 18,United States Code,is amended by inserting after section 1514 the following:

　　"§1514A.Civil action to protect against retaliation in fraud cases

　　"(a)WHISTLEBLOWER PROTECTION FOR EMPLOYEES OF PUBLICLY TRADED COMPANIES.-No company with a class of securities registered under section 12 of the Securities Exchange Act of 1934(15 U.S.C.78l),or that is required to file reports under section 15(d)of the Securities Exchange Act of 1934(15 U.S.C.78o(d)),or any officer,employee,contractor,subcontractor,or agent of such company,may discharge,demote,suspend,threaten,harass,or in any other manner discriminate against an employee in the terms and conditions of employment because of any lawful act done by the employee-

　　"(1)to provide information,cause information to be provided,or otherwise assist in an investigation regarding any conduct which the employee reasonably believes constitutes a violation of section 1341,1343,1344,or 1348,any rule or regulation of the Securities and Exchange Commission,or any provision of Federal law relating to fraud against shareholders,when the information or assistance is provided to or the investigation is conducted by-

　　"(A)a Federal regulatory or law enforcement agency;

　　"(B)any Member of Congress or any committee of Congress;or

　　"(C)a person with supervisory authority over the employee(or such other person working for the employer who has the authority to investigate,discover,or terminate misconduct);or

　　"(2)to file,cause to be filed,testify,participate in,or otherwise assist in a proceeding filed or about to be filed(with any knowledge of the employer)relating to an alleged violation of section 1341,1343,1344,or 1348,any rule or regulation of the Securities and Exchange Commission,or any provision of Federal law relating to fraud against shareholders.