In recent years, the U.S. Department of Justice (DOJ)—including several leading U.S. Attorneys' Offices, along with other U.S. enforcement authorities—has taken steps to incentivize disclosure of potential wrongdoing by companies and individuals in exchange for declinations, non-prosecution agreements or reduced financial penalties. Today, in light of new incentives for individual whistleblowers, and the evolving expectations of enforcement officials, the stakes are high for in-house counsel and compliance officers to quickly assess the potential benefits and risks of making a voluntary self-disclosure. More broadly, these developments also underscore the importance of investing in corporate compliance programs that are fully equipped to prevent, detect, investigate and remediate wrongdoing.