Whistleblowing | ACCA Global
ACCA - The global body for professional accountants

A whistle-blower is someone who exposes misconduct, alleged dishonest or illegal activity occurring within an organisation. The alleged misconduct can be classified in a number ways, for example:

  • a violation of a law, rule or regulation 
  • a direct threat to public interest
  • fraud 
  • health and safety violations
  • corruption.

Whistle-blowers may make their allegations internally or externally.

Sections of the ACCA Rulebook relevant to whistleblowing include B1 Professional duty of confidence, B3 Whistleblowing responsibilities placed on auditors, and C2 Whistleblowing.

Useful Material 

ACCA guide to... Whistleblowing procedures

This is a basic guide prepared by ACCA UK’s technical advisory service for members and their clients.

ACCA Rulebook

Sections of the ACCA Rulebook relevant to whistleblowing include B1 Professional duty of confidence, B3 Whistleblowing responsibilities placed on auditors, and C2 Whistleblowing.

 

Last updated: 4 Aug 2014