The Securities and Exchange Commission's email for comments and questions is help@sec.gov. The SEC is required to answer every email. For a formal review you may be required to fill out an online form (which requires some time to fill out). Whistleblowers can receive large payouts, but they can also face (illegal) retribution. You must have verifiable evidence that can be used by the SEC in their prosecutions. Here's the scope of the investigation:
On June 6, 2013, Corinthian Colleges, Inc. (the “Company”) received a subpoena from the Securities and Exchange Commission (“SEC”). In a letter accompanying the subpoena, the SEC stated that it is conducting an investigation of the Company. The SEC’s subpoena requests the production of documents and communications that, among other things, relate to student information in the areas of recruitment, attendance, completion, placement, defaults on federal loans and on alternative loans, as well as compliance with U.S. Department of Education financial requirements, standards and ratios (including the effect of certain borrowings under the Company’s credit facility on the Company’s composite score, and 90/10 compliance), and other corporate, operational, financial and accounting matters.