Whistleblower reports to the SEC continued to rise during the latest fiscal year, according to the agency’s annual Dodd-Frank Whistleblower Program report to Congress. According to the November 15, 2013 report, a copy of which can be found here, there were 3,238 whistleblower reports to the SEC during the 2013 fiscal year, brining the total number of whistleblower reports to the agency since the program’s August 2011 inception to 6,573.
The whistleblower program Dodd-Frank Act provides for the payment of a whistleblower bounty to individuals who voluntarily provide original information that leads a successful enforcement action resulting in monetary sanctions over $ 1 million. The eligible whistleblowers may receive a n award of ten to thirty percent of the amounts the agency collects. To ensure that bounty awards would not decrease the amount of recovery for the victims of securities law violations, Congress established a separate fund, called the Investor Protection Fund out of which the bounty payments are to be made.
In 2012, the first full fiscal year in which the program was in place, the agency received 3,001 whistleblower tips. The number of whistleblower reports increased in fiscal 2013 to 3,228, an increase of about 7.5%, bringing the total number of whistleblower reports since the program’s inception to 6,573.
The most common complaint categories reported by whistleblowers during the 2013 fiscal year were Corporate Disclosures and Financials (17.2%); Offering Fraud (17.1%) and Manipulation (16.2%). Other significant categories include insider trading (with 6% of tips during fiscal 2013)and FCPA violations (4.6%). The distribution of reports by complaint category during fiscal 2013 was roughly comparable to the distribution of whistleblower reports during the 2012 fiscal year.
During the 2013 fiscal year, the Commission received whistleblower submissions from individuals in all fifty states, as well as from the District of Columbia, Puerto Rico, Guam, and the U.S. Virgin Islands. The states with the highest numbers of whistleblowers in fiscal 2013 were California (375 tips, or 11.6% of all tips during the fiscal year), New York (215), Florida (187) and Texas (135).
The SEC also received whistleblower reports from individuals in fifty-five countries during fiscal 2013, bringing the total number of countries from which the agency has received whistleblower reports since the program’s inception to sixty-eight. The countries with the highest numbers of whistleblower reports during fiscal 2013 were the United Kingdom (66), Canada (62) and China (52).
Though the agency has now received over 6,500 whistleblower reports, so far the agency has made only a total of six whistleblower bounty awards, including four during fiscal 2013. The 2013 awards included the largest award to date, an award of over $14 million at the very end of the 2013 fiscal year. The agency awarded a total amount of about $14.8 million during fiscal 2013. The balance remaining in the Investor Protection Fund (out of which the awards are made) was $439 million at the end of the fiscal year – so the SEC has plenty of funds out of which to make further awards.
Though the program has so far made only a few awards relative to the number of whistleblower reports, it seems likely that the number of awards will accelerate in the future. The very painstaking process the agency follow in making awards (described in the report to Congress) shows that the agency is being very careful and very deliberate in making awards. As the agency makes more awards, it seems likely that the program will attract more whistleblower reports, particularly to the extent that the agency makes more large awards (the recent $14 million award came only at the very end of the fiscal year and so had no impact in connection with the figures presented in the most recent report to Congress). The lengths to which the agency has gone to protect the anonymity of the whistleblower is also likely to encourage others to come forward.
The significant numbers of whistleblowers from outside the United States is very interesting. The agency reports that during fiscal 2013, the agency received 404 whistleblower reports from individuals located outside the United States, representing 11.77% of all whistleblower reports during the fiscal year. This is up slightly from the prior fiscal year, both in absolute numbers and in percentages; there were 324 whistleblower reports from outside the Unites States, representing 10.8% of all fiscal 2012 tips.
It will be interesting to see how these non-U.S. reports play out over time, and whether and to what extent the agency makes bounty awards to whistleblowers from outside the U.S. It will also be interesting to see if reports from outside the U.S. continue at the current levels in light of the fact that courts have held that the Dodd-Frank provisions protecting whistleblowers from retaliation do not apply outside the U.S. (about which refer here). Many prospective whistleblowers learning that they would not have the benefit of the anti-retaliation provisions might now be less willing to come forward. In the absence of these protections, the volume of whistleblower reports from outside the U.S. might well decline.
Another question that will be interesting to follow is whether or not there will be further follow -on civil lawsuits following in the wake of whistleblower reports (of the kind discussed here). My concern is that increased whistleblowing activity, encouraged by the availability of whistleblower bounties, could lead to an increase not only in SEC enforcement activity but also to an increase in follow-on civil litigation, including in particular securities class action litigation activity.
In a development that has the potential to change the way private securities suits in the United States are litigated, the U.S. Supreme Court has
In a case that has important implications for the potential liabilities of individual directors and officers, on October 28, 2013 twelve former directors and officers of bankrupt Northstar Aerospace agreed to pay a total of $CAN 4.75 million to the Ontario environmental regulator for costs to remediate environmental contamination at the company’s manufacturing site. The case also raises important D&O liability insurance questions as well.
Earlier this year, when Chancellor Leo Strine
The D&O Diary is on assignment in Europe this week. In an abrupt and vivid scene change, I left the PLUS International Conference in Orlando last week and flew straight to Paris, to attend a conference of the International Association of Claims Professionals last Thursday and Friday.
places and locations that while perhaps visited less frequently by tourists are nonetheless fully Parisian. Paris is a city of neighborhoods and the great thing about the Paris metro is that you can descend in one part of the city and emerge just moments later in a completely different neighborhood. One special area away from the busier environs of the Latin Quarter is the
We also visited another neighborhood away from the usual tourist itineraries. One of our law school classmates recently moved to
November, it is great just to walk around Paris. We started out Saturday morning in the Jardin des Plantes, where a few blooms remain despite the cooler temperatures, and then we made our way along the Quai Saint Bernard to the île St Louis. After lunch on the island, we crossed to the opposite bank and walked to the Bassin de l ‘Arsenal, where the Canal Saint-Martin connects to the Seine, adjacent to and just south of the Place de Bastille. In one of those happy coincidences that can make travel so rewarding, it turned out that there was an antique fair on the streets along the Bassin. Over 350 stalls lined the sidewalks, full of a fascinating array of art, furniture, jewelry, linens, and various other remnants of centuries of Parisian luxury living.
We had stumbled upon a real Parisian event, but we were not the only American tourists strolling through the stalls. We overheard one American couple trying to determine whether they could have the painting they wanted to buy shipped back to the U.S. Their question whether they could have the painting shipped via UPS or Fed Ex drew a blank look and an uncertain shrug from the proprietor, so in the time-honored tradition of Americans overseas, the American gentleman raised his voice and said with great care “WE (pause) WANT (pause) TO (pause) SHIP (pause) IT (pause) TO (pause) A-MER-I-CA.” It is well known that by shouting and speaking very slowly even a Frenchman can be made to understand plain English. (Actually, most everyone I ran across in Paris spoke perfectly serviceable English; even with my poorly remembered college French, I had few language issues.)
treasure nearby that was an even better discovery. Along the top of the viaduct is the
Several years ago, I took a public speaking course that included an extemporaneous speaking exercise in which the class participants were given five minutes to compose a speech on the topic “my favorite restaurant.” The others spoke about their preferred neighborhood establishment or the local place where they could take their children without strain or trauma. By contrast, when it was my turn to present, I described
The next morning, we walked to the Church of Saint-Sulpice, nearby our hotel. Though we had trouble following the French-language liturgy, the service was beautiful and the music was stirring. The 17th century church may not be as renowned as its slightly larger and more celebrated neighbor Notre Dame de Paris, but it has recently enjoyed a little of its own celebrity status as a result of its star appearance in the book and movie The DaVinci Code. In an earlier time, churchmen marked out on the church floor a longitudinal meridian between the church’s two transepts, as an astronomical tool to aid more accurate calculation of the correct date for Easter. Sunlight coming though small openings in the southern transept at noon on the equinoxes strikes various demarcated points along the meridian. The book erroneously identifies the line as the Paris meridian; numerous plot twists follow the suggestion that the line provides a signpost pointing the way to the hiding place of the Holy Grail. Following the church service, we were among the many tourists photographing the gnomon demarking the meridian line in the north transept.
ending to Paris and the memory of each person who has lived it differs from that of any other.” Hemingway’s words confirm a view I have long held, which is that everyone who has visited the city believes, like me, that nestled within the city’s timeless monuments and beautiful streets is their own personal Paris. I sometime think that Paris is like an experienced courtesan who manages to convince her many lovers that each of them alone is the only one that has enjoyed her secret pleasures.





It is time to post another round of photos that readers have taken of their D&O Diary mugs I never cease to be amazed at the diversity of shots and the different photographic visions that readers’ pictures exhibit. .




One of the more troublesome trends in recent years has been the increasing willingness of lawmakers and regulators to try to impose liability on corporate officials without regard for the requirements of the corporate form and even without reference to whether the officials are culpable in any way. (Refer
The threat of a cybersecurity breach is unfortunately one of the ongoing business risks companies face n the current operating environment. For that reason, corporate disclosures of cyber-breach related risks have been a priority of the SEC’s Division of Corporate Finance as well as the agency’s new Chair, Mary Jo White. The agency’s developing practices and priorities in the area of cyber-risk related disclosure, as well as the implications of the agency’s practices for potential director and officer liability, is the subject of a November 1, 2013 Law 360 article by Anthony Rodriguez of the Morrison & Foerster law firm entitled “SEC Continues to Target Cybersecurity Disclosure” (
In an October 22, 2013 opinion (