SOX §806 — Whistleblower Anti-Retaliation (18 U.S.C. §1514A) · vSarbanes-Oxley Act §806 (18…

SOX §806 — Whistleblower Anti-Retaliation (18 U.S.C. §1514A)

SOX §806 — Whistleblower Anti-Retaliation (18 U.S.C. §1514A) — 67% covered.

3 requirements · 2 enforced · 0 designed · 0 advisory · 0 deferred.

Source: Section 806 of the Sarbanes-Oxley Act of 2002 (codified at 18 U.S.C. §1514A) prohibits publicly-traded companies from retaliating against an employee who provides information about conduct the employee reasonably believes constitutes a violation of specified federal laws. A complainant need only show the protected activity was a contributing factor in the adverse action, shifting the burden to the employer to show by clear and convincing evidence it would have taken the same action absent the protected activity. KYE Protocol™ governs whether an AI-assisted adverse HR action that touches a reporter may PROCEED — only with a recorded retaliation-risk assessment evidence (the reporter's protected-disclosure status, proximity to the disclosure, the stated non-retaliatory basis, and the named assessing authority) — so the employer's burden-of-proof record exists at the moment the action is taken. KYE does not decide whether the action is in fact retaliatory or adjudicate the §806 claim. · License: The Sarbanes-Oxley Act and the United States Code are US government works in the public domain; KYE registry paraphrases each requirement's intent and cites the official statute identifier for mapping purposes only.