<P> Section 1107 of the SOX 18 U.S.C. § 1513 (e) states: </P> <Table> <Tr> <Td> "</Td> <Td> Whoever knowingly, with the intent to retaliate, takes any action harmful to any person, including interference with the lawful employment or livelihood of any person, for providing to a law enforcement officer any truthful information relating to the commission or possible commission of any federal offense, shall be fined under this title, imprisoned not more than 10 years, or both . </Td> <Td>" </Td> </Tr> </Table> <Tr> <Td> "</Td> <Td> Whoever knowingly, with the intent to retaliate, takes any action harmful to any person, including interference with the lawful employment or livelihood of any person, for providing to a law enforcement officer any truthful information relating to the commission or possible commission of any federal offense, shall be fined under this title, imprisoned not more than 10 years, or both . </Td> <Td>" </Td> </Tr> <P> One of the highlights of the law was a provision that allowed the SEC to force a company's CEO or CFO to disgorge any executive compensation (such as bonus pay or proceeds from stock sales) earned within a year of misconduct that results in an earnings restatement . However, according to Gretchen Morgenson of The New York Times, such clawbacks have actually been rare, due in part to the requirement that the misconduct must be either deliberate or reckless . The SEC did not attempt to claw back any executive compensation until 2007, and as of December 2013 had only brought 31 cases, 13 of which were begun after 2010 . However, according to Dan Whalen of the accounting research firm Audit Analytics, the threat of clawbacks, and the time - consuming litigation associated with them, has forced companies to tighten their financial reporting standards . </P>

The u.s. corporate sentencing guidelines and the sarbanes-oxley act