Whistle-blowing and speaking up
On this page you will find all the information you need on whistle-blowing and speaking up.
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;
- health and safety violations; or
- 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.
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.