This course provides an overview of whistleblowing in the corporate environment, focusing on the roles, risks, and protections associated with whistleblowers. It explores the legal frameworks that protect whistleblowers, including key U.S. regulations such as the Sarbanes-Oxley Act, the Dodd-Frank Act, and the False Claims Act. The course further examines the whistleblowing process, common challenges faced by whistleblowers, and best practices companies can put in place to support whistleblowers.
Publication Date: January 2026
Topics Covered
- Whistleblowers & Their Roles
- Legal Protections
- Sarbanes-Oxley Act
- Dodd-Frank Act
- False Claims Act
- Whistleblowing Options
- Barriers to Whistleblowing
- Best Practices to Support Whistleblowers
Learning Objectives
- Identify key legal protections for whistleblowers, including SOX, Dodd-Frank, and the FCA
- Recognize the role of whistleblowers in addressing corporate misconduct
- Describe steps in the whistleblowing process and reporting channels
- Distinguish between the risks and challenges whistleblowers face
- Determine incentives available to encourage whistleblowing
- Select best practices for supporting and protecting whistleblowers
Level
Overview
Instructional Method
Self-Study
NASBA Field of Study
Regulatory Ethics (2 hours)
Program Prerequisites
None
Advance Preparation
None
Instructor
Kelen Camehl
Kelen is a recognized author and reviewer of CPE courses and has authored over 145 courses (350 CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics. His courses are available for purchase from many online CPE providers including the AICPA. Kelen remained involved in CPA exam content development for nearly 10 years and authored more than a thousand multiple choice questions for various sections of the CPA exam. He also serves as an Editorial Advisor for the AICPA’s "Journal of Accountancy".
Kelen has nearly 20 years of progressive finance and accounting experience. He currently serves as an Accounting Policy Advisor with HP. Prior to HP, he served in multiple accounting roles in the oil & gas industry with ConocoPhillips including technical accounting policy, SOX compliance, and internal audit. He also gained public accounting experience with PricewaterhouseCoopers, working with various clients in the energy, electric, power, gas, and utility sectors.