On February 8, 2024, the U.S. Supreme Court held that plaintiffs suing under Sarbanes-Oxley’s whistleblower provision need not prove intent. This result was a disappointment for WLF, which filed an amicus brief supporting UBS. As WLF’s brief showed, Congress has chosen its language carefully to require that plaintiffs prove intent to prevail under some causes of action while not requiring the same showing under other causes of action. And it did so for sound policy reasons. WLF’s brief also explained how the Whistleblower Protection Act differs from Sarbanes-Oxley. The two statutes use different language, have different legislative histories, and have different purposes.


WLF amicus brief