SOX Applied to Employee Working Overseas

Lewis, Jackson
April 2008
Venulex Legal Summaries;2008 Q2, Special section p1
The article discusses a court case wherein the plaintiff, a former employee working in France, filed a whistleblowing claim against the Bermuda parent company Accenture Ltd. and its U.S. subsidiary Accenture LLP. According to the defendants, the whistleblower protection provisions of the Sarbanes-Oxley Act (SOX) do not apply extraterritorially. Particular focus is given to the plaintiff's complaint against her employer. The court held that the alleged U.S.-connected conduct was sufficient to directly apply the SOX whistleblower provisions.


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