In so ruling, the Court broadly defined the class of potential plaintiffs who may file retaliation claims against their employers. In Lawson, the plaintiffs, Jackie Lawson and Jonathan Zang, worked for investment advisor companies, which were not themselves public companies but which provided investment advisory and management services to public mutual funds. Lawson alleged that she had been constructively discharged after she reported concerns about accounting methods used in operating a mutual fund, and Zang claimed he was fired after reporting inaccuracies in a draft SEC registration statement. They both filed suit in the U.S. District Court for the District of Massachusetts. The District Court initially held that private company employees can seek relief under SOX, but on interlocutory appeal, the Court of Appeals for the First Circuit reversed and dismissed the plaintiffs' complaint, holding that the whistleblower protections apply only to employees of public companies.