Whistleblower Protection Act

The Accounting Firms Regulation (VAO) requires the accounting firm to have a whistleblower scheme on the basis of Article 27. This regulation guarantees that persons from outside the accounting firm and persons employed or affiliated with it can raise alleged irregularities within or (also) outside the accounting firm without endangering their legal position. This arrangement ensures that complaints are recorded, treated confidentially and in a timely manner and that the irregularities complained of, if justified, are dealt with in a timely manner by taking appropriate measures by the accounting firm.

Download the Whistleblower Protection Act (EN)