As a junior staff accountant for a publicly traded corporation, you were shocked when your department head told you to book January sales shipments as if they had occurred in December so the company could “make it rain” in the earlier year. You later learned that “rain” was a company code word for how executives were “showered” with cash bonuses for achieving targeted earnings milestones.

You made an audio recording of this conversation and sent it to the company’s Audit Committee. You did not include a written explanation, and you did not provide identifying information that would enable the Audit Committee to further investigate your claim. Also, you ignored company procedures that state that you must first attempt to resolve issues of this type with “supervisory personnel in your department.”

If the company discovers your identity and retaliates against you, are you entitled to protection as a whistle blower? Explain?