This case involves a whistleblower who was employed as a manager by a financial firm. The employee was tasked with projecting a sales quota for the coming quarter. In the course of preparing her report, she allegedly demonstrated that the firm had been over-projecting for 12 quarters. She was dismissed from her position once she reported her findings. An expert in the application of section 404 to review the case and opine on the reporting requirements of publicly traded companies.