Under the Sarbanes-Oxley Act of 2002, commonly known as SOX, employees who report alleged accounting irregularities internally and to OSHA are protected from retaliation if their employer punishes the activity. Making simple statements that aren’t very specific can be enough to meet the employee’s reporting requirement under the law. It’s enough that the employee reasonably believes that he is reporting wrongdoing. He doesn’t have to know the details, just that it probably violates the law.