1. Short title This Act may be cited as the PCAOB Whistleblower Protection Act of 2019 . 2. Whistleblower incentives and protection The Sarbanes-Oxley Act of 2002 is amended— (1) in section 105 ( 15 U.S.C. 7215 ) by adding at the end the following: (f) Whistleblower incentives and protection (1) Definitions In this subsection the following definitions shall apply: (A) Covered proceeding The term covered proceeding means any disciplinary proceeding by the Board initiated after the date of the enactment of this subsection that results in monetary sanctions exceeding $2,500. (B) Original information The term original information means information that— (i) is derived from the independent knowledge or analysis of a whistleblower; (ii) is not known to the Board from any other source, unless the whistleblower is the original source of the information