Daniel Berman was the finance director of Neo@Ogilvy LLC. He was responsible for Neo's (and its parent company's) financial reporting and its compliance with GAAP. He discovered various practices at Neo that amounted to accounting fraud and violated GAAP. He reported these issues internally, a senior office became angry with him, and he was terminated as a result of his report. Berman then reported his allegations to the audit committee of Neo's parent company. Berman was fired. Six months after he was fired, Berman reported his findings to the SEC. He then filed suit under Dodd-Frank for retaliation. The district court dismissed his suit. What should the appellate court do and why?