2020-04-16 SEC Press pdf 148 KB 4,288 chars

In the Matter of the Claim for an Award

summary

A whistleblower received over $27 million from the SEC for providing original, critical information that exposed concealed misconduct—including illegal overseas activities—by a company and its individual respondent, significantly advancing the investigation through sustained cooperation and internal reporting, leading to a record award increase beyond the staff’s recommendation.

paragraph

The SEC awarded a whistleblower more than $27 million in connection with a covered enforcement action against a company and an individual respondent for concealed misconduct, including illegal activities conducted overseas. The whistleblower provided original information, extensive cooperation—including multiple meetings, key documents, and investigative leads—that saved the Commission substantial time and resources, and repeatedly raised concerns internally before reporting to the SEC. The Commission increased the award beyond its staff’s preliminary recommendation under Rule 21F-6 due to the significance of the information, the whistleblower’s exceptional assistance, and the absence of unreasonable delay, as their internal efforts were deemed commendable and timely.

narrative

The SEC awarded a whistleblower over $27 million for providing original, high-impact information that led to a successful enforcement action against a company and its individual respondent for concealed misconduct, including illegal activities occurring partly overseas. The whistleblower’s contributions were pivotal: they supplied critical documents, offered numerous investigative leads, and participated in multiple meetings with SEC staff, substantially advancing the investigation and conserving significant agency resources. Despite internal resistance, the whistleblower repeatedly and tenaciously raised concerns within their organization before reporting to the SEC, demonstrating both courage and diligence. The Commission increased the award beyond its initial staff recommendation because the whistleblower’s information was deemed highly significant, their cooperation exceptional, and their actions aligned with key law enforcement interests under Rule 21F-6. No reduction was applied for reporting delay, as the whistleblower’s persistent internal objections were viewed as a responsible and timely effort to resolve the misconduct internally. The award reflects the SEC’s commitment to incentivizing whistleblowers who expose complex, cross-border fraud and support robust enforcement. This case underscores the importance of internal reporting efforts in enhancing the effectiveness of regulatory oversight.

Enriched metadata

Scheme
non-corporate (60%)
Victim loss
$27,000,000
Classified non-corporate(confidence 60%). No EDGAR filing fingerprint (criminal/DOJ-side scheme). detection rule →
Statutes
15 U.S.C. § 78u-6(b)17 C.F.R. § 240.21F-17 C.F.R. § 240.21F-6Rule 21F-4(d)Rule 21F-3(a)Rule 21F-6
Parties
claimant receive whistleblower awardclaims review stafforiginal information to sec leading to successful enforcementsecretary of secSecurities and Exchange Commissionsubstantial ongoing assistance and cooperation to sec staff
Keywords
claimantawardcovered actioncommissionactionredactedcoveredwhistleblower awardexchangeinformationmatter claimclaim awardsecurities exchangeredacted redactedpreliminary determination

Extracted insights

Dollar amounts 1
  • $27.00M $27,000,000 $10M–$100M
Entities 6
  • person claimant receive whistleblower award
  • person claims review staff
  • agency original information to sec leading to successful enforcement
  • agency secretary of sec
  • agency Securities and Exchange Commission
  • agency substantial ongoing assistance and cooperation to sec staff
Triples 8
  • SEC received whistleblower award claim from Claimant
  • Claims Review Staff recommended Claimant receive whistleblower award
  • SEC increased award to Claimant to more than $27,000,000
  • Claimant provided original information to SEC leading to successful enforcement
  • Claimant provided substantial ongoing assistance and cooperation to SEC staff
  • Claimant raised concerns internally repeatedly and strenuously about misconduct
  • SEC determined no reduction for unreasonable reporting delay warranted
  • Vanessa A. Countryman signed as Secretary of SEC
Text layers
Extracted body text (4,288c)

UNITED STATES OF AMERICA 
before the 
SECURITIES AND EXCHANGE COMMISSION 
 
SECURITIES EXCHANGE ACT OF 1934 
Release No. 88658 / April 16, 2020 
 
WHISTLEBLOWER AWARD PROCEEDING 
File No. 2020-13  
 
In the Matter of the Claim for an Award 
in connection with 
Redacted 
 
 
Redacted 
 
Notice of Covered Action 
Redacted 
 
 
 
ORDER DETERMINING WHISTLEBLOWER AWARD CLAIM 
 
The Commission received a timely whistleblower award claim from 
 
Redacted 
(“Claimant”) for the above referenced Notice of Covered Action. The Claims Review Staff 
(“CRS”) issued a Preliminary Determination recommending that Claimant receive a 
whistleblower award in the amount of 
Redacted 
of the monetary sanctions 
collected in the above referenced Covered Action, relating to 
Redacted 
Redacted 
 
Redacted 
(“the Covered Action”).
1 
Claimant provided written notice of Claimant’s decision not 
to contest the Preliminary Determination. After considering the administrative record, we 
choose to depart from the Preliminary Determination’s recommendation and increase the award 
to Claimant to 
Redacted 
of the monetary sanctions collected or to be collected in the 
Covered Action, for a payout of more than $27,000,000. 
 
The record demonstrates that Claimant voluntarily provided original information to the 
Commission that led to the successful enforcement of the Covered Action.
2
 
 
 
 
1 
For the purposes of making an award in this matter, we are treating the enforcement action against the individual 
respondent together with the action against the company as a single Covered Action, as the proceedings arise out of 
the same nucleus of operative facts. See Rule 21F-4(d). 
2 
See Exchange Act Section 21F(b)(1), 15 U.S.C. § 78u-6(b)(1); Exchange Act Rule 21F-3(a), 17 C.F.R. § 240.21F- 
3(a). 

Applying the award criteria in Rule 21F-6 of the Securities Exchange Act of 1934 to the 
specific facts and circumstances here, we find an award of 
*** 
is appropriate.
3 
In reaching that 
determination, we positively assessed the following facts: (i) Claimant’s information was 
significant as it allowed Commission staff to uncover hidden conduct occurring, in part, 
overseas; (ii) Claimant provided a substantial amount of ongoing assistance and cooperation by 
meeting with staff numerous times and providing relevant documents and critical investigative 
leads that advanced the investigation and saved the Commission a significant amount of time and 
resources; (iii) Claimant’s information helped the Commission further significant law 
enforcement interests by enabling the Commission to bring an action addressing a particular 
form of misconduct 
Redacted 
; and (iv) Claimant repeatedly and strenuously raised 
Claimant’s concerns internally. In determining the appropriate award percentage, we also 
considered whether Claimant unreasonably delayed in reporting the information to the 
Commission. We are mindful of the importance of whistleblowers reporting their information to 
the Commission promptly, and will continue to make appropriate reductions to award 
percentages in cases where we find, under all of the facts and circumstances, that the 
whistleblower unreasonably delayed in doing so. However, we determined that no reduction for 
unreasonable reporting delay was warranted under the specific facts and circumstances of this 
case due to the strength of the positive factors and the fact that Claimant repeatedly and 
tenaciously objected to and escalated Claimant’s concerns about misconduct within Claimant’s 
organization. 
Accordingly, it is hereby ORDERED that Claimant shall receive an award of 
 
*** 
Redacted 
of the monetary sanctions collected in the Covered Action. 
 
By the Commission. 
 
 
 
 
 
Vanessa A. Countryman 
Secretary 
 
 
 
 
 
 
 
 
3 
In assessing the appropriate award amount, Exchange Act Rule 21F-6 provides that the Commission consider: (1) 
the significance of information provided to the Commission; (2) the assistance provided in the Commission action; 
(3) law enforcement interest in deterring violations by granting awards; (4) participation in internal compliance 
systems; (5) culpability; (6) unreasonable reporting delay; and (7) interference with internal compliance and 
reporting systems. 17 C.F.R. § 240.21F-6. 
OCR text (4,295c · tika · 95% conf)
UNITED STATES OF AMERICA 
before the 

SECURITIES AND EXCHANGE COMMISSION 
 
SECURITIES EXCHANGE ACT OF 1934 
Release No. 88658 / April 16, 2020 

 
WHISTLEBLOWER AWARD PROCEEDING 
File No. 2020-13  

 

In the Matter of the Claim for an Award 

in connection with 

Redacted 
 
 

Redacted 

 
Notice of Covered Action Redacted 

 
 

 
ORDER DETERMINING WHISTLEBLOWER AWARD CLAIM 

 
The Commission received a timely whistleblower award claim from 

 
Redacted 

(“Claimant”) for the above referenced Notice of Covered Action. The Claims Review Staff 
(“CRS”) issued a Preliminary Determination recommending that Claimant receive a 
whistleblower award in the amount of Redacted of the monetary sanctions 
collected in the above referenced Covered Action, relating to 

Redacted 

Redacted 

 
Redacted (“the Covered Action”).1 Claimant provided written notice of Claimant’s decision not 

to contest the Preliminary Determination. After considering the administrative record, we 
choose to depart from the Preliminary Determination’s recommendation and increase the award 
to Claimant to Redacted of the monetary sanctions collected or to be collected in the 
Covered Action, for a payout of more than $27,000,000. 

 
The record demonstrates that Claimant voluntarily provided original information to the 

Commission that led to the successful enforcement of the Covered Action.2 

 
 
 

1 For the purposes of making an award in this matter, we are treating the enforcement action against the individual 
respondent together with the action against the company as a single Covered Action, as the proceedings arise out of 
the same nucleus of operative facts. See Rule 21F-4(d). 
2 See Exchange Act Section 21F(b)(1), 15 U.S.C. § 78u-6(b)(1); Exchange Act Rule 21F-3(a), 17 C.F.R. § 240.21F- 
3(a). 



Applying the award criteria in Rule 21F-6 of the Securities Exchange Act of 1934 to the 
specific facts and circumstances here, we find an award of *** is appropriate.3 In reaching that 
determination, we positively assessed the following facts: (i) Claimant’s information was 
significant as it allowed Commission staff to uncover hidden conduct occurring, in part, 
overseas; (ii) Claimant provided a substantial amount of ongoing assistance and cooperation by 
meeting with staff numerous times and providing relevant documents and critical investigative 
leads that advanced the investigation and saved the Commission a significant amount of time and 
resources; (iii) Claimant’s information helped the Commission further significant law 
enforcement interests by enabling the Commission to bring an action addressing a particular 
form of misconduct Redacted ; and (iv) Claimant repeatedly and strenuously raised 
Claimant’s concerns internally. In determining the appropriate award percentage, we also 
considered whether Claimant unreasonably delayed in reporting the information to the 
Commission. We are mindful of the importance of whistleblowers reporting their information to 
the Commission promptly, and will continue to make appropriate reductions to award 
percentages in cases where we find, under all of the facts and circumstances, that the 
whistleblower unreasonably delayed in doing so. However, we determined that no reduction for 
unreasonable reporting delay was warranted under the specific facts and circumstances of this 
case due to the strength of the positive factors and the fact that Claimant repeatedly and 
tenaciously objected to and escalated Claimant’s concerns about misconduct within Claimant’s 
organization. 

Accordingly, it is hereby ORDERED that Claimant shall receive an award of 
 

*** 

Redacted of the monetary sanctions collected in the Covered Action. 
 

By the Commission. 
 
 
 
 
 

Vanessa A. Countryman 
Secretary 

 
 
 
 
 
 
 
 

3 In assessing the appropriate award amount, Exchange Act Rule 21F-6 provides that the Commission consider: (1) 
the significance of information provided to the Commission; (2) the assistance provided in the Commission action; 
(3) law enforcement interest in deterring violations by granting awards; (4) participation in internal compliance 
systems; (5) culpability; (6) unreasonable reporting delay; and (7) interference with internal compliance and 
reporting systems. 17 C.F.R. § 240.21F-6.