Sections 806, 902, and 906 of the Sarbanes-Oxley act all have critical implications to companies working to comply with the Act. In fact, many people would contest that the topics addressed in these sections go to the heart of why the legislation was established – because of the instances of corporate misdeeds. According to the Wall Street Journal, the Securities and Exchange Commission's (SEC’s) whistleblower program has generated tips from more than 6,500 people from at least 68 countries, resulting in more than $150 million in restitution and fines and more than $15 million in bounty payments to the whistleblowers. Each of these acts addresses specific criteria to protect whistleblowers and helps bring confidence and assurance to investors through requirements of certifications, specification of penalties for non-compliance, and protection for whistleblowers. Note: Information within this course comes from readily available public domain documents and is utilized by the trainer as a supplement for relaying the course content. Field of Study: Specialized Knowledge