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Whistleblowing

Whistleblowing is when an individual raises a concern about a danger, risk, malpractice or wrong doing within an organisation. The concern may be raised internally or externally.

Key documents

Accountants in business or practice may have statutory or contractual obligations to report to a regulator or other third party or to SOCA under the Anti-Money Laundering requirements. They may also whistle-blow to a third party where it would be in the public interest to do so, even they have no legal obligation to do so. This right is discussed in the Guidance Statement Professional conduct in relation to defaults or unlawful acts.

Guides and publications

Reading lists and links

Guides / Publications

ICAEW representations

Help and support

Support and guidance is available to members dealing  with issues around whistleblowing, from the following sources: