This Practice Note provides an overview of the US Securities and Exchange Commission (SEC) whistleblower rewards programme, which allows individuals to report legal violations to the SEC anonymously, and rewards whistleblowers whose tips lead to a fine of over US$1 million. The Note explains the broad categories of companies in the UK that are regulated by the SEC, who is eligible to participate in the whistleblower rewards programme, and the US laws (Sarbanes-Oxley Act 2002 (SOX) and Dodd-Frank Wall Street Reform and Consumer Protection Act 2010) protecting whistleblowers who report securities laws violations. The key issues for UK employers and the benefits that the SEC whistleblower programme can offer employees in the UK are highlighted, and finally the Note explains the legal violations that are appropriate to report to the SEC including breaches of the Foreign Corrupt Practices Act (FCPA), which prohibits bribery.