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An individual in an organisation who makes disclosures in the public interest about dangerous or illegal activities, in order that the misconduct or perceived misconduct can be addressed, is a whistleblower. Whistleblowing can either occur internally within the employing organisation or externally, and should not be used as a method of resolving a personal complaint or grievance.

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.

Accountants in business or practice may have statutory or contractual obligations to report to a regulator or other third party or to the National Crime Agency 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:

Raise a money laundering concern

Report a firm confidentially.

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