Read this article that explains the basic principles of the Sarbanes Oxley Act, which was passed in response to a series of large accounting scandals. This will help you understand some of the rules which govern public companies you may work for or invest in.
Filing Procedure
A
claim under the anti-retaliation provision of the Sarbanes–Oxley Act
must be filed initially at the Occupational Safety and Health
Administration at the U.S. Department of Labor. OSHA will perform an
investigation and if they conclude that the employer violated SOX, OSHA
can order preliminary reinstatement. OSHA is required to dismiss the
complaint if the complaint fails to make a prima facie showing that the
protected activity was a "contributing factor" in the adverse
employment action.