In the event of a situation falling within the scope of this whistle-blower scheme, the reporter has the option of reporting to the confidential advisor.
- The report to the confidential advisor occurs exclusively by email to email@example.com
- External third parties may also submit a report through this email address.
- The confidential advisor confirms the report to the reporter within one week. The confidential advisor also informs the reporter how and within what period his/her report is to be handled. This period is four weeks following receipt of the report at the latest.
- This whistle-blower scheme relates to the following situations:
- Actions leading to criminal offences by the accountant organisation or its employees;
- All actual or supposed other violations of external legislation and regulation by the accountant organisation or its employees;
- All actual or supposed other violations of internal legislation and regulations by the accountant organisation or its employees;
- Intimidation of employees by colleagues or managers (impending or otherwise);
- Irregular destruction or manipulation of data or information (impending or otherwise);
- And furthermore, all situations the reporter believes eligible for reporting to the confidential advisor.
- In the event of a situation falling within the scope of this whistle-blower scheme under a. and/or e., the confidential advisor informs the director immediately. The confidential advisor also notifies the reporter about this.
- In the event of a violation (imminent or otherwise) of internal or external professional regulations, the confidential advisor informs the compliance officer.
- When informing the director and compliance officer as intended in points 5 and 6, the confidential advisor does not reveal the source.
- The confidential advisor informs the reporter within at least four weeks following the settlement of his/her report, and about the measures that have been taken. If this period is not sufficient due to unforeseen circumstances, the confidential advisor informs the reporter about this and states the period in which the reporter will be informed about the settlement of his/her report.
- Reports relating to a violation (imminent or otherwise) of internal or external professional regulations are in all cases settled by the confidential advisor in consultation with the compliance officer, while observing confidentiality.
The report, the correspondence in this regard and the handling occur under full secrecy and confidentiality, unless the report releases the confidential advisor from his/her confidentiality obligations.