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 Policy and Insights team. Access the guide.

ACCA Rulebook

In particular, sections B1 Professional duty of confidence, B3 Whistleblowing responsibilities placed on auditors, and C2 Whistleblowing. 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.