Under certain circumstances, internal accountants are eligible to become Dodd$-$Frank whistleblowers. Which of the following is NOT one of those situations?

Question $19$ options:

Disclosure to the SEC is needed to prevent "substantial injury" to the financial interest of an entity or its investors

The whistleblower "reasonably believes" the entity is impeding investigation of the misconduct.

The whistleblower has first reported the violation internally and at least $120$ days have passed with no action

Disclosure to the SEC is needed to prevent "substantial injury: to the audit firm.