About this role
Whistleblower Policy 1. General Under article 27 of the Accounting Bodies Regulation (VAO), an accountancy organisation has to have a whistleblower policy. Article 27 VAO 1. The accountancy organisation has a policy that guarantees that persons outside the accountancy organisation, and persons working for it or persons affiliated to it, can report suspected irregularities, either inside or (partly) outside the accountancy organisation, without jeopardising their legal position. This policy has to ensure the complaints are registered and dealt with confidentially and promptly, and that the irregularities complained about, if valid, are dealt with in a timely fashion by the accountancy organisation by the taking of appropriate measures. 2. The policy referred to in paragraph 1 must in any case be posted on the website of the accountancy organisation. If an accountancy organisation does not have a website, this policy must be disseminated in some other way within the account of the organisation, and this policy must be sent to persons outside the accountancy organisation on request. 2. Scope This whistleblower policy applies to the following situations: a. conduct that leads to a criminal offence being committed by the accountancy organisation or its employees; b. all real or suspected other infringements of external laws and regulations by the accountancy organisation and/or its employees; c. all real or suspected infringements of internal regulations by the accountancy organisation and/or its employees; d. (imminent) intimidation of employees by colleagues and/or managers; e. (imminent) wrongful destruction or manipulation of data or information; f. any other situations that the informant deems worthy of reporting to the confidential advisor. This whistleblower policy can also be invoked in the event of any differences of opinion and/or complaints regarding the action taken by the accountancy organisation and/or its employ...