by Stephen M. Kohn, Jeana Lee, and Alice Wanamaker
Stephen M. Kohn, Jeana Lee, and Alice Wanamaker (courtesy of authors)
United States whistleblower applications, which supply substantial monetary incentives and confidentiality protections, have demonstrated vital success since their enactment. The Securities and Change Fee (“SEC”) Whistleblower Program, established below the Dodd-Frank Act in 2010, recovered over $6.3 billion in sanctions throughout its first fourteen years of operation.[1] These recoveries don’t even embrace the a whole bunch of instances wherein whistleblower contributions have been nonetheless present process evaluate. Moreover, between 2012 and 2025, whistleblower tricks to the SEC elevated exponentially by 5 instances.[2]
The success of those legal guidelines as anti-corruption instruments has been acknowledged globally. In its 2020 report on the implementation of the Organisation for Financial Co-Operation and Improvement (“OECD”) Anti-Bribery Conference, the OECD praised the US for its efforts to construct relationships and have interaction with overseas companions, which “has enabled the legislation enforcement authorities to higher examine and sanction outstanding overseas bribery instances.”[3] The transnational nature of US anti-corruption legal guidelines and the US’s work with overseas companions in imposing these legal guidelines has made the US a frontrunner in combating corruption throughout the globe.
Nonetheless, in its report, the OECD raised an vital concern: worldwide whistleblowers making disclosures below US anti-corruption legal guidelines have been lacking out on these legal guidelines’ monetary and confidentiality protections resulting from a lack of awareness of the legal guidelines’ reporting procedures. Since US whistleblower award applications every have completely different utility necessities and supply distinct anti-retaliation, confidentiality, and award advantages, using these applications successfully requires pretty in-depth information of US whistleblower legal guidelines. Lack of understanding on protections assured below US legal guidelines can lead potential whistleblowers to decide on to not report out of concern of retaliation, which considerably curtails the effectiveness of those legal guidelines.
One of many OECD’s key suggestions was that the US ought to improve its outreach to help worldwide whistleblowers in successfully reporting fraud. A 2022 follow-up audit discovered that this was one of many few suggestions the US had fallen brief on, having failed to offer extra steering “which might set out the completely different protections that exist relying on whether or not a report is made to the DOJ, the SEC, or each, to be able to assist potential whistleblowers to make an knowledgeable selection throughout the current framework.”[4]
On this article, we affirm this suggestion, which is crucial to making sure the effectiveness of US transnational anti-corruption legal guidelines. We level to knowledge on the full estimated rewards worldwide whistleblowers may have acquired between 2014 and 2024 had they been conscious of those qualification procedures. We additionally word that the US has modified its priorities for prosecuting overseas corruption since 2025 and argue that growing world receptivity in the direction of whistleblower applications as efficient anti-corruption instruments makes world schooling round these insurance policies a obligatory counter to present US enforcement developments.
The OECD’s 2022 report discovered that 40% of International Corrupt Practices Act (“FCPA”) instances leading to DOJ sanctions started with a whistleblower report, however this determine severely underestimates the involvement of whistleblowers in FCPA instances. Lots of the different detection sources the OECD lists – media, overseas governments, firm self-reports – can themselves use whistleblowers as unique sources. Whistleblowers who report by way of these various sources usually lose out on vital authorized rights and award funds as a result of they have no idea the necessities of current whistleblower statutes below which they might have certified.
Between 2014 and 2024, for instance, not a single media-first whistleblower (one who gave data to the press earlier than, or as a substitute of, the federal government) acquired a whistleblower award in an FCPA case. Significantly in authoritarian international locations, whistleblowers usually danger their lives to cross tricks to the media, and journalists additionally face danger when publishing this data. The larger the hazard a whistleblower faces when reporting, the extra they might should be incentivized to consider it’s definitely worth the danger. It’s troublesome to consider a category of whistleblowers extra deserving of awards than those that have risked their lives to make a disclosure.
Beneath main US federal whistleblower statutes such because the Dodd-Frank Act, media-first whistleblowers are eligible for awards so long as in addition they cross their tricks to the federal government.[5] The SEC has just lately denied various whistleblowers in instances the place the Fee discovered the whistleblower’s data within the media earlier than receiving the formal tip, a apply which the Nationwide Whistleblower Heart is presently difficult.[6] Nonetheless, this eligibility query will be prevented fully if whistleblowers and journalists are conscious of governmental reporting constructions on the time they make media disclosures.
Whistleblowers who report back to different US authorities companies face one other hurdle. Beneath the Dodd-Frank Act, as soon as a whistleblower reviews to a different company, they need to report back to the SEC inside 120 days to qualify for an SEC award. Nonetheless, companies with out whistleblower award applications not often know the trivia of one other company’s whistleblower statutes and don’t have any obligation to advise a whistleblower to make an extra report back to the SEC. Subsequently, whistleblowers who report back to the federal government – the very act whistleblower statutes are designed to incentivize – can disqualify themselves by reporting to companies with out award applications. International whistleblowers are significantly inclined to this, as they are usually extra acquainted with different parts of the US authorities, resembling embassies and USAID, than with workplaces that supply whistleblower awards.
These examples signify solely a fraction of the methods whistleblowers could also be disqualified from awards by way of an absence of authorized information, not an absence of incentive-worthy habits. The desk under supplies a tough estimate of the monetary affect of this schooling hole on worldwide whistleblowers by calculating the quantity of award cash they might have been entitled to in the event that they knew the right way to make full use of current US award legal guidelines.
| Desk 1: Whistleblower FCPA Award Potential | ||
| Approx. FCPA Sanctions from Non-US Corporations, 2014-2024: $21,300,000,000[7] | ||
| Detection Supply[8] | Sanctions Attributed to Supply | Whistleblower Award Potential[9] |
| Whistleblowers: 40% | $8,520,000,000 | $852,000,000 – $2,556,000,000 |
| Media Reviews: 20% | $4,260,000,000 | $426,000,000 – $1,278,000,000 |
| Civil or International Authority Referrals: 20% | $4,260,000,000 | $426,000,000 – $1,278,000,000 |
| Self Reviews: 10% | $2,130,000,000 | $213,000,000 – $639,000,000 |
| Legislation Enforcement: 10% | $2,130,000,000 | $213,000,000 – $639,000,000 |
| Whole: 100% | $21,300,000,000 | $2,130,000,000 – $6,390,000,000 |
Worldwide whistleblowers usually face threats of retaliation and excessive monetary hardship of their makes an attempt to make clear misconduct and inform the US of crime that might be practically inconceivable to detect domestically. An improved world whistleblower schooling program would shield these whistleblowers from the results of their bravery and considerably enhance the effectiveness of world anti-corruption enforcement efforts.
Current adjustments to the worldwide anti-corruption panorama underscore the necessity for larger schooling on transnational whistleblower legal guidelines. The US, a rustic that has traditionally been a worldwide chief in anti-corruption enforcement, has backtracked from this function.
Between 2011 and 2021, practically 6,000 non-US residents from over 135 international locations filed claims below the Dodd-Frank whistleblower legal guidelines that cowl FCPA enforcement.[10] By 2024, profitable US FCPA prosecutions have been overwhelmingly centered on overseas corporations, and overseas legislation enforcement companies have been cooperating with the US on prosecutions.[11] However in 2025, the SEC unit answerable for civil FCPA enforcement was disbanded, and all instances initiated by the Biden administration have been dismissed, leading to zero civil enforcement actions in 2025.[12]
The FCPA’s widespread use in the end allows international locations to readily undertake their very own FCPA or amend current anti-corruption legal guidelines to mirror it. Contemplating the US’s decreased political will for anti-corruption enforcement, it’s as much as these international locations to proceed constructing on the success of those legal guidelines.
Just lately, the UK has proven elevated receptiveness to whistleblower award applications, regardless of historic hostility in the direction of them. A report from the UK’s Royal United Providers Institute (RUSI) concluded that “A cash-for-information scheme may improve the effectiveness of financial crime investigations and play an impactful function inside wider methods to fight illicit finance.”[13] Final yr, the UK’s His Majesty’s Income and Customs (HMRC) launched its strengthened tax whistleblower rewards program modelled after US enforcement constructions.[14]
{That a} main nation just like the UK has adopted its personal whistleblower reward program signifies that it’s a essential time to ramp up schooling on how these legal guidelines work and the way they are often successfully utilized. The success of the rewards program within the UK can construct larger momentum for the unfold of such applications throughout different main international locations. However the continued effectiveness of those enforcement instruments is dependent upon worldwide whistleblowers realizing the right way to qualify for defense and compensation, and international locations understanding the important parts of a profitable program. As seen within the US, these legal guidelines can vastly improve the detection of financial crime and reap main recoveries.
It might be a disservice to the worldwide group to overlook out on such profitable anti-corruption practices. Governments and civil society teams ought to prioritize establishing a coordinated, sturdy academic marketing campaign to advertise the adoption and correct use of those crucial anti-corruption instruments. Solely by way of proactive schooling can the worldwide group harness the complete energy of those whistleblower insurance policies.
[1] Harvard Legislation Faculty Discussion board on Company Governance, A Confirmed Success: The SEC Whistleblower Regime Gives a Roadmap for DOJ’s New Program (April 25, 2024), https://corpgov.legislation.harvard.edu/2024/04/25/a-proven-success-the-sec-whistleblower-regime-provides-a-roadmap-for-dojs-new-program/#:~:textual content=Topercent20putpercent20somepercent20concretepercent20numbers,andpercent20reliablepercent20mandatorypercent20minimumpercent20award.
[2] SEC, Annual Report on Whistleblower Program (October 2010), https://www.sec.gov/recordsdata/whistleblower_report_to_congress.pdf. SEC, Annual Report back to Congress for Fiscal Yr 2025 (February 11, 2026), https://www.sec.gov/recordsdata/fy25-annual-whistleblower-report.pdf
[3] OECD, Implementing the OECD Anti-Bribery Conference Section 4 Report: United States (September 23, 2020), https://www.oecd.org/en/publications/implementing-the-oecd-anti-bribery-convention-phase-4-report-united-states_0cd34e9f-en.html
[4] Id.
[5] 15 U.S.C. § 78u-6(c).
[6] Temporary for The Nationwide Whistleblower Heart, Sherron Watkins, Dr. Aaron Westrick, and Erica Cheung as Amicus Curiae Supporting Plaintiff, John Doe et. al. v. U.S. Securities and Change Fee, No. 25-13647 (eleventh Cir. 2026), https://whistleblowersblog.org/wp-content/uploads/2026/03/Doc-27-2026.02.27-NWC-Amicus-Temporary-1.pdf
[7] This determine was calculated utilizing knowledge from the SEC, DOJ, and Stanford FCPA Clearinghouse in https://papers.ssrn.com/sol3/papers.cfm?abstract_id=5181820.
[8] The FCPA sanction quantities used right here embrace enforcement actions by each the DOJ and SEC. The SEC didn’t present detection supply percentages to the OECD however acknowledged that its percentages have been just like these reported to the DOJ, so we use the DOJ’s reported percentages to signify each companies for these estimates.
[9] US whistleblower legal guidelines usually entitle certified whistleblowers to an award of between 10% and 30% of sanctions collected in a case. See, e.g., 15 U.S.C. § 78u-6(b).
[10] Stephen Kohn, A Reverse Marshall Plan for Anti-Corruption: Liberal Democracies Can Fill the Void Left by The Modifications in U.S. Insurance policies (March 17, 2025). Out there at SSRN: https://ssrn.com/summary=5181820 or http://dx.doi.org/10.2139/ssrn.5181820.
[11] Id.
[12] Simply Safety, A Yr Later – What Did the Pause on FCPA Enforcement Do? (March 10, 2026), https://www.justsecurity.org/133481/year-later-fcpa-enforcement-pause/.
[13] Eliza Lockhart, The Function of Monetary Rewards for Whistleblowers within the Struggle In opposition to Financial Crime, 31 SOC ACE 1, (December 10, 2024), https://www.rusi.org/explore-our-research/publications/external-publications/role-financial-rewards-whistleblowers-fight-against-economic-crime.
[14] Whistleblower Community Information, United Kingdom Launches Strengthened Reward Scheme to Shield and Incentivize Tax Whistleblowers (December 2, 2025), https://whistleblowersblog.org/global-whistleblowers/united-kingdom-launches-strengthened-reward-scheme-tax-whistleblowers/.
Stephen M. Kohn is a Founding Companion of Kohn, Kohn & Colapinto, Jeana Lee, is a Program supervisor on the Nationwide Whistleblower Program, and Alice Wanamaker iis a Public Curiosity Legislation Fellow at Kohn, Kohn & Colapinto. The authors wish to thank Amanda Sadoudi, Sabrina Sadoudi, and Gabriel Schmitt for his or her contribution.
The views, opinions and positions expressed inside all posts are these of the writer(s) alone and don’t signify these of the Program on Company Compliance and Enforcement (PCCE) or of the New York College Faculty of Legislation. PCCE makes no representations as to the accuracy, completeness and validity or any statements made on this website and won’t be liable any errors, omissions or representations. The copyright of this content material belongs to the writer(s) and any legal responsibility with reference to infringement of mental property rights stays with the writer(s).
by Stephen M. Kohn, Jeana Lee, and Alice Wanamaker
Stephen M. Kohn, Jeana Lee, and Alice Wanamaker (courtesy of authors)
United States whistleblower applications, which supply substantial monetary incentives and confidentiality protections, have demonstrated vital success since their enactment. The Securities and Change Fee (“SEC”) Whistleblower Program, established below the Dodd-Frank Act in 2010, recovered over $6.3 billion in sanctions throughout its first fourteen years of operation.[1] These recoveries don’t even embrace the a whole bunch of instances wherein whistleblower contributions have been nonetheless present process evaluate. Moreover, between 2012 and 2025, whistleblower tricks to the SEC elevated exponentially by 5 instances.[2]
The success of those legal guidelines as anti-corruption instruments has been acknowledged globally. In its 2020 report on the implementation of the Organisation for Financial Co-Operation and Improvement (“OECD”) Anti-Bribery Conference, the OECD praised the US for its efforts to construct relationships and have interaction with overseas companions, which “has enabled the legislation enforcement authorities to higher examine and sanction outstanding overseas bribery instances.”[3] The transnational nature of US anti-corruption legal guidelines and the US’s work with overseas companions in imposing these legal guidelines has made the US a frontrunner in combating corruption throughout the globe.
Nonetheless, in its report, the OECD raised an vital concern: worldwide whistleblowers making disclosures below US anti-corruption legal guidelines have been lacking out on these legal guidelines’ monetary and confidentiality protections resulting from a lack of awareness of the legal guidelines’ reporting procedures. Since US whistleblower award applications every have completely different utility necessities and supply distinct anti-retaliation, confidentiality, and award advantages, using these applications successfully requires pretty in-depth information of US whistleblower legal guidelines. Lack of understanding on protections assured below US legal guidelines can lead potential whistleblowers to decide on to not report out of concern of retaliation, which considerably curtails the effectiveness of those legal guidelines.
One of many OECD’s key suggestions was that the US ought to improve its outreach to help worldwide whistleblowers in successfully reporting fraud. A 2022 follow-up audit discovered that this was one of many few suggestions the US had fallen brief on, having failed to offer extra steering “which might set out the completely different protections that exist relying on whether or not a report is made to the DOJ, the SEC, or each, to be able to assist potential whistleblowers to make an knowledgeable selection throughout the current framework.”[4]
On this article, we affirm this suggestion, which is crucial to making sure the effectiveness of US transnational anti-corruption legal guidelines. We level to knowledge on the full estimated rewards worldwide whistleblowers may have acquired between 2014 and 2024 had they been conscious of those qualification procedures. We additionally word that the US has modified its priorities for prosecuting overseas corruption since 2025 and argue that growing world receptivity in the direction of whistleblower applications as efficient anti-corruption instruments makes world schooling round these insurance policies a obligatory counter to present US enforcement developments.
The OECD’s 2022 report discovered that 40% of International Corrupt Practices Act (“FCPA”) instances leading to DOJ sanctions started with a whistleblower report, however this determine severely underestimates the involvement of whistleblowers in FCPA instances. Lots of the different detection sources the OECD lists – media, overseas governments, firm self-reports – can themselves use whistleblowers as unique sources. Whistleblowers who report by way of these various sources usually lose out on vital authorized rights and award funds as a result of they have no idea the necessities of current whistleblower statutes below which they might have certified.
Between 2014 and 2024, for instance, not a single media-first whistleblower (one who gave data to the press earlier than, or as a substitute of, the federal government) acquired a whistleblower award in an FCPA case. Significantly in authoritarian international locations, whistleblowers usually danger their lives to cross tricks to the media, and journalists additionally face danger when publishing this data. The larger the hazard a whistleblower faces when reporting, the extra they might should be incentivized to consider it’s definitely worth the danger. It’s troublesome to consider a category of whistleblowers extra deserving of awards than those that have risked their lives to make a disclosure.
Beneath main US federal whistleblower statutes such because the Dodd-Frank Act, media-first whistleblowers are eligible for awards so long as in addition they cross their tricks to the federal government.[5] The SEC has just lately denied various whistleblowers in instances the place the Fee discovered the whistleblower’s data within the media earlier than receiving the formal tip, a apply which the Nationwide Whistleblower Heart is presently difficult.[6] Nonetheless, this eligibility query will be prevented fully if whistleblowers and journalists are conscious of governmental reporting constructions on the time they make media disclosures.
Whistleblowers who report back to different US authorities companies face one other hurdle. Beneath the Dodd-Frank Act, as soon as a whistleblower reviews to a different company, they need to report back to the SEC inside 120 days to qualify for an SEC award. Nonetheless, companies with out whistleblower award applications not often know the trivia of one other company’s whistleblower statutes and don’t have any obligation to advise a whistleblower to make an extra report back to the SEC. Subsequently, whistleblowers who report back to the federal government – the very act whistleblower statutes are designed to incentivize – can disqualify themselves by reporting to companies with out award applications. International whistleblowers are significantly inclined to this, as they are usually extra acquainted with different parts of the US authorities, resembling embassies and USAID, than with workplaces that supply whistleblower awards.
These examples signify solely a fraction of the methods whistleblowers could also be disqualified from awards by way of an absence of authorized information, not an absence of incentive-worthy habits. The desk under supplies a tough estimate of the monetary affect of this schooling hole on worldwide whistleblowers by calculating the quantity of award cash they might have been entitled to in the event that they knew the right way to make full use of current US award legal guidelines.
| Desk 1: Whistleblower FCPA Award Potential | ||
| Approx. FCPA Sanctions from Non-US Corporations, 2014-2024: $21,300,000,000[7] | ||
| Detection Supply[8] | Sanctions Attributed to Supply | Whistleblower Award Potential[9] |
| Whistleblowers: 40% | $8,520,000,000 | $852,000,000 – $2,556,000,000 |
| Media Reviews: 20% | $4,260,000,000 | $426,000,000 – $1,278,000,000 |
| Civil or International Authority Referrals: 20% | $4,260,000,000 | $426,000,000 – $1,278,000,000 |
| Self Reviews: 10% | $2,130,000,000 | $213,000,000 – $639,000,000 |
| Legislation Enforcement: 10% | $2,130,000,000 | $213,000,000 – $639,000,000 |
| Whole: 100% | $21,300,000,000 | $2,130,000,000 – $6,390,000,000 |
Worldwide whistleblowers usually face threats of retaliation and excessive monetary hardship of their makes an attempt to make clear misconduct and inform the US of crime that might be practically inconceivable to detect domestically. An improved world whistleblower schooling program would shield these whistleblowers from the results of their bravery and considerably enhance the effectiveness of world anti-corruption enforcement efforts.
Current adjustments to the worldwide anti-corruption panorama underscore the necessity for larger schooling on transnational whistleblower legal guidelines. The US, a rustic that has traditionally been a worldwide chief in anti-corruption enforcement, has backtracked from this function.
Between 2011 and 2021, practically 6,000 non-US residents from over 135 international locations filed claims below the Dodd-Frank whistleblower legal guidelines that cowl FCPA enforcement.[10] By 2024, profitable US FCPA prosecutions have been overwhelmingly centered on overseas corporations, and overseas legislation enforcement companies have been cooperating with the US on prosecutions.[11] However in 2025, the SEC unit answerable for civil FCPA enforcement was disbanded, and all instances initiated by the Biden administration have been dismissed, leading to zero civil enforcement actions in 2025.[12]
The FCPA’s widespread use in the end allows international locations to readily undertake their very own FCPA or amend current anti-corruption legal guidelines to mirror it. Contemplating the US’s decreased political will for anti-corruption enforcement, it’s as much as these international locations to proceed constructing on the success of those legal guidelines.
Just lately, the UK has proven elevated receptiveness to whistleblower award applications, regardless of historic hostility in the direction of them. A report from the UK’s Royal United Providers Institute (RUSI) concluded that “A cash-for-information scheme may improve the effectiveness of financial crime investigations and play an impactful function inside wider methods to fight illicit finance.”[13] Final yr, the UK’s His Majesty’s Income and Customs (HMRC) launched its strengthened tax whistleblower rewards program modelled after US enforcement constructions.[14]
{That a} main nation just like the UK has adopted its personal whistleblower reward program signifies that it’s a essential time to ramp up schooling on how these legal guidelines work and the way they are often successfully utilized. The success of the rewards program within the UK can construct larger momentum for the unfold of such applications throughout different main international locations. However the continued effectiveness of those enforcement instruments is dependent upon worldwide whistleblowers realizing the right way to qualify for defense and compensation, and international locations understanding the important parts of a profitable program. As seen within the US, these legal guidelines can vastly improve the detection of financial crime and reap main recoveries.
It might be a disservice to the worldwide group to overlook out on such profitable anti-corruption practices. Governments and civil society teams ought to prioritize establishing a coordinated, sturdy academic marketing campaign to advertise the adoption and correct use of those crucial anti-corruption instruments. Solely by way of proactive schooling can the worldwide group harness the complete energy of those whistleblower insurance policies.
[1] Harvard Legislation Faculty Discussion board on Company Governance, A Confirmed Success: The SEC Whistleblower Regime Gives a Roadmap for DOJ’s New Program (April 25, 2024), https://corpgov.legislation.harvard.edu/2024/04/25/a-proven-success-the-sec-whistleblower-regime-provides-a-roadmap-for-dojs-new-program/#:~:textual content=Topercent20putpercent20somepercent20concretepercent20numbers,andpercent20reliablepercent20mandatorypercent20minimumpercent20award.
[2] SEC, Annual Report on Whistleblower Program (October 2010), https://www.sec.gov/recordsdata/whistleblower_report_to_congress.pdf. SEC, Annual Report back to Congress for Fiscal Yr 2025 (February 11, 2026), https://www.sec.gov/recordsdata/fy25-annual-whistleblower-report.pdf
[3] OECD, Implementing the OECD Anti-Bribery Conference Section 4 Report: United States (September 23, 2020), https://www.oecd.org/en/publications/implementing-the-oecd-anti-bribery-convention-phase-4-report-united-states_0cd34e9f-en.html
[4] Id.
[5] 15 U.S.C. § 78u-6(c).
[6] Temporary for The Nationwide Whistleblower Heart, Sherron Watkins, Dr. Aaron Westrick, and Erica Cheung as Amicus Curiae Supporting Plaintiff, John Doe et. al. v. U.S. Securities and Change Fee, No. 25-13647 (eleventh Cir. 2026), https://whistleblowersblog.org/wp-content/uploads/2026/03/Doc-27-2026.02.27-NWC-Amicus-Temporary-1.pdf
[7] This determine was calculated utilizing knowledge from the SEC, DOJ, and Stanford FCPA Clearinghouse in https://papers.ssrn.com/sol3/papers.cfm?abstract_id=5181820.
[8] The FCPA sanction quantities used right here embrace enforcement actions by each the DOJ and SEC. The SEC didn’t present detection supply percentages to the OECD however acknowledged that its percentages have been just like these reported to the DOJ, so we use the DOJ’s reported percentages to signify each companies for these estimates.
[9] US whistleblower legal guidelines usually entitle certified whistleblowers to an award of between 10% and 30% of sanctions collected in a case. See, e.g., 15 U.S.C. § 78u-6(b).
[10] Stephen Kohn, A Reverse Marshall Plan for Anti-Corruption: Liberal Democracies Can Fill the Void Left by The Modifications in U.S. Insurance policies (March 17, 2025). Out there at SSRN: https://ssrn.com/summary=5181820 or http://dx.doi.org/10.2139/ssrn.5181820.
[11] Id.
[12] Simply Safety, A Yr Later – What Did the Pause on FCPA Enforcement Do? (March 10, 2026), https://www.justsecurity.org/133481/year-later-fcpa-enforcement-pause/.
[13] Eliza Lockhart, The Function of Monetary Rewards for Whistleblowers within the Struggle In opposition to Financial Crime, 31 SOC ACE 1, (December 10, 2024), https://www.rusi.org/explore-our-research/publications/external-publications/role-financial-rewards-whistleblowers-fight-against-economic-crime.
[14] Whistleblower Community Information, United Kingdom Launches Strengthened Reward Scheme to Shield and Incentivize Tax Whistleblowers (December 2, 2025), https://whistleblowersblog.org/global-whistleblowers/united-kingdom-launches-strengthened-reward-scheme-tax-whistleblowers/.
Stephen M. Kohn is a Founding Companion of Kohn, Kohn & Colapinto, Jeana Lee, is a Program supervisor on the Nationwide Whistleblower Program, and Alice Wanamaker iis a Public Curiosity Legislation Fellow at Kohn, Kohn & Colapinto. The authors wish to thank Amanda Sadoudi, Sabrina Sadoudi, and Gabriel Schmitt for his or her contribution.
The views, opinions and positions expressed inside all posts are these of the writer(s) alone and don’t signify these of the Program on Company Compliance and Enforcement (PCCE) or of the New York College Faculty of Legislation. PCCE makes no representations as to the accuracy, completeness and validity or any statements made on this website and won’t be liable any errors, omissions or representations. The copyright of this content material belongs to the writer(s) and any legal responsibility with reference to infringement of mental property rights stays with the writer(s).
