A divided Securities and Exchange Commission voted to amend its whistleblower rules to: (1) increase the amounts of smaller awards; (2) assert SEC discretion in determining award amounts; (3) cover Deferred Prosecution Agreements (DPA) and Non-Prosecution Agreements (NPA) with the Department of Justice; and (4) streamline the SEC’s process for evaluating applications. The changes may incentivize whistleblowers to report smaller cases, while increasing uncertainty about award amounts in cases that typically draw large penalties, including those involving the FCPA, accounting fraud and issuer disclosure failures.