Yes, under very limited circumstances. The U.S. Constitution may require that a defendant be provided access to information provided to the SEC by an anonymous whistleblower in a criminal proceeding. Additionally, the SEC may provide whistleblower-information to other regulatory law enforcement authorities when “the Commission determines that it is necessary to accomplish the purposes of the Exchange Act” and to “protect investors.” In such cases, which rarely happens, the SEC’s rule states that “it may provide [whistleblower] information to the Department of Justice, an appropriate regulatory authority, a self-regulatory organization, a state attorney general in connection with a criminal investigation, any appropriate state regulatory authority, the Public Company Accounting Oversight Board, or foreign securities and law enforcement authorities.” All of the U.S. authorities identified above must adhere to the same confidentiality requirements as does the SEC. In regard to foreign securities or law enforcement authorities, the SEC must “determine what assurances of confidentiality it deems appropriate” in order to protect the whistleblower when providing information to foreign authorities. in providing such information to foreign securities and law enforcement authorities.