The Chartered Accountants Australia and New Zealand (CA ANZ) and the Human Rights Law Centre’s Whistleblower Project have published a new guidance for accountants considering whether to report suspected misconduct.
The resource outlines the rights, protections, and responsibilities that may apply when a Chartered Accountant raises concerns.
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It is intended to help CA ANZ members interpret Australia’s whistleblower laws and their interaction with professional ethical duties.
The guidance covers how disclosures can be made and the protections that may be available.
These include confidentiality requirements, safeguards against victimisation, and legal protections for eligible disclosures.
It also examines limitations in the current legal framework. In particular, people working through partnerships and other business structures, who may not receive protection under existing laws.
In its submission to the review, CA ANZ proposed an independent Whistleblower Protection Authority.
It also called for stronger coverage for whistleblowers in partnerships and unincorporated entities, as well as clearer options for audit teams to escalate concerns.
CA ANZ CEO Ainslie van Onselen said: “Chartered Accountants are often the people who preserve the evidence, identify concerning conduct and ask difficult questions.
“They play a critical role in protecting the integrity of organisations and the wider economy, but speaking up about misconduct can be daunting and complex.
“People who want to do the right thing should have access to clear information, understand the protections available to them, and know where they can turn for support.”
The publication comes while the Australian Government reviews its tax and corporate whistleblower protection legislation.
Human Rights Law Centre acting associate legal director Regina Featherstone said: “Whistleblowing laws in Australia are complex and difficult to navigate. For accountants, this complexity is often heightened.
“People who want to do the right thing and stamp out misconduct should be supported to do so.
“Having accessible information and legal education available to accountants empowers them to make informed decisions as to how they want to raise concerns about wrongdoing.”
