Whistleblower Policy

At Accent on Audit, we value integrity and transparency. We provide a safe and confidential way for employees, clients and third parties to report misconduct, so that we can act quickly and effectively when necessary. Our whistleblowing policy is designed to create a safe environment in which reports of misconduct are taken seriously and handled in accordance with applicable laws and regulations.

What is a Whistleblower Policy?

A whistleblowing policy is an internal policy that enables people to report unwanted or unethical actions within an organization. This may relate to matters such as fraud, corruption, bribery, environmental violations or other illegal and unethical activities that could be harmful to the organization, its employees or society. The policy ensures that reports can be made in a safe, confidential manner without fear of reprisal.

Definitions

Competent authority: authority responsible for receiving and following up on a report, to the extent competent;

Notification: the notification of a suspected irregularity, malpractice or breach of EU law under this policy;

Whistleblower: a natural person who, in the context of his work-related activities, reports or makes public a suspicion of a wrongdoing or irregularity;

Misconduct: a breach or risk of breach of Union law, or an act or omission which affects the public interest in:

a violation or risk of violation of a statutory provision or internal rules of an employer, or
a danger to public health, to the safety of persons, to environmental damage or to the proper functioning of the public service or an undertaking as a result of improper conduct or omission;

Union law: Breach of Union law, act or omission which:

is unlawful and concerns Union acts and policy areas falling within the material scope of the Directive as referred to in Article 2; or
is unlawful and concerns Union acts and policy areas falling within the material scope of the Directive as referred to in Article 2; or

Directive: Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 (OJ 2019, L 305)

Making a report

Reports can be made securely and confidentially via email. We ensure that all reports are treated seriously and investigated confidentially.

Internal reporting
Any reporter who suspects an irregularity can report that suspicion by email to: klokkenluiders@accentonaudit.nl

Please clearly state in the email:

A detailed description of the abuse.
The date and place of the event.
Any persons involved in the misconduct.
Name, address and place of residence, telephone accessibility

External notification

A whistleblower with a suspicion of an irregularity or infringement within the organisation can also report this directly to the competent authority. This article does not apply to a suspicion of an irregularity: only internal reporting is possible for this.
Competent authorities are:

the Netherlands Authority for Consumers and Markets (ACM);
the Netherlands Authority for the Financial Markets (AFM);
the Dutch Data Protection Authority (AP);
The Dutch Central Bank (DNB);
the House for Whistleblowers;
the Health and Youth Care Inspectorate (IGJ);
the Dutch Healthcare Authority (NZ);
the Nuclear Safety and Radiation Protection Authority (ANVS), and
organizations and administrative bodies, or parts thereof, designated by general administrative measure or ministerial regulation.

The report may be made in writing, orally by telephone or other voice messaging systems, or at the request of the reporter within a reasonable time by means of a conversation at a location. The employee may also make a report anonymously.

Please ensure that your email does not contain sensitive information that could compromise the privacy of others unless it is absolutely necessary to report the situation.

Handling of the report

After receiving the report, our whistleblowing committee will contact you to discuss the further procedure. All reports are treated with the utmost care and confidentiality.

Whistleblower Policy