On December 19, the SEC announced an award totaling nearly $37 million to a whistleblower whose new information and assistance led to a successful SEC enforcement and related action. According to the redacted order, the whistleblower was the initial source of the company’s internal investigation, as well as the source for investigations by the SEC and another agency. The order also noted that although the company reported the alleged conduct, the whistleblower received credit for initiating the investigations because the whistleblower provided the same information to the SEC within 120 days of providing it internally.