The Sarbanes-Oxley (SOX) Act of 2002 (Public Law 107-204) was designed to protect the interests of investors and enhance corporate oversight and accountability of public traded companies.  Specifically, SOX mandates auditing, quality control, ethics, detailed/timely disclosures and independent /informed authentication of all financial statements.

To date, there are only two provisions of SOX that apply

Qui Tam lawsuits are what we also refer to as whistleblower suits, whereby a private individual assists the government with the prosecution of illegal activities and can receive all or part of any penalty imposed.

In healthcare, these usually involve False Claims Act (FCA) allegations directly against a provider. But the provider is not always