Rules promulgated by The Sarbanes-Oxley Act of 2002 charged audit committees with, among other things, establishing procedures for the receipt of complaints, including whistleblower procedures, regarding accounting, internal controls and auditing issues. Those rules have prompted many public companies to publish and post “whistleblower guidelines,” which typically include contact options and a description of “what happens” once reports are filed. The search below was created to help subscribers locate and analyze the guidelines of their peers.