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Two senators who wrote a tough but little-understood law to protect corporate whistleblowers are pressing the Securities and Exchange Commission for aggressive enforcement just as a case emerges that could determine how companies are policed. Spurred by scandals at Enron, WorldCom and other large corporations, Congress passed the Sarbanes-Oxley Act in 2002. The law required chief executives to swear that their company’s books are accurate. But it also gave corporate whistleblowers more protection than any previous federal law has extended to insiders who report wrongdoing. Sens. Charles Grassley and Patrick Leahy, who wrote the whistleblower section, said they wanted to change a corporate culture that “valued profit over honesty.” In addition to making it easier and safer to report corporate misdeeds, the law also:

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