The Court briefly summarized the facts of the underlying case as follows: Plaintiff-Appellant Daniel Berman (Berman) was the finance director of media agency Defendant-Appellee Neo@Ogilvy LLC (Neo) from October 2010 to April 2013. His responsibilities at Neo included overseeing Neo's financial reporting (including ensuring compliance with Generally Accepted Accounting Principles (GAAP)). In addition, Berman was responsible for the internal accounting procedures of Neo and its parent, Defendant-Appellee WPP Group USA, Inc. (WPP). In January 2014, Berman sued Neo and WPP in federal district court alleging that he was discharged in violation of the whistleblower protection provisions of Section 21F of Dodd-Frank. In his complaint, Berman alleged that during the course of his employment at Neo, he had discovered various practices that, he claimed, amounted to accounting fraud as well as violations of GAAP and the relevant provisions of both Dodd-Frank and the Sarbanes-Oxley Act of 2002 (Sarbanes-Oxley).