A whistle-blower is someone who exposes alleged dishonest or illegal activity within an organisation. The alleged misconduct can be:

  • a violation of a law, rule or regulation; 
  • a direct threat to public interest;
  • fraud; 
  • health and safety violations; or
  • corruption.
  • Whistle-blowers can make their allegations either internally or externally.

For more details, please refer to:

Effective speak-up arrangements for whistle-blowers

Prepared by our Professional Insights team. Access the guide.

ACCA Rulebook

In particular, sections B1 Professional duty of confidence, B3 Whistle-blowing responsibilities placed on auditors, and C2 Whistle-blowing. Access the ACCA Rulebook.

Effective whistle-blowing arrangements

Discover the findings from a global multi-case study on the role of responsiveness, trust and culture in making speak-up arrangements effective, led by the University of Greenwich in collaboration with Warwick Business School and Queen's University Belfast.