Under certain situations, internal accountants are eligible to become Dodd-Frank whistleblowers. Which of the following is not one of those situations?
a) When they have a reasonable belief that their employer is violating securities laws
b) When they have reported the violation internally and the company has not addressed it within 120 days
c) When they have provided information to the SEC that leads to a successful enforcement action
d) When they have witnessed insider trading within the company
