CPA Australia calls for Whistleblower Protection Office to simplify reporting

CPA Australia has proposed the creation of a dedicated Whistleblower Protection Office, arguing that Australia’s current corporate and tax whistleblowing arrangements are difficult to navigate and may deter people from reporting wrongdoing.

In a submission to the Treasury’s review of tax and corporate whistleblowing, CPA Australia said confusion over who is protected, what can be disclosed and where to report creates unnecessary barriers for potential whistleblowers.

CPA Australia regulations and standards lead Belinda Zohrab said people should be able to speak up “confidently and without fear”.

“Whistleblowers play an important role in identifying corporate and tax misconduct, but the current framework – particularly in the corporate regime – can be difficult for ordinary people to navigate,” Zohrab said.

“A person considering whether to report wrongdoing is likely to be focused on three things: whether they will remain anonymous, whether they will be protected from harm and whether they are reporting to the right authority,” she added.

“People should not need specialist legal knowledge to understand whether they qualify for protection or where they should go to make a disclosure.”

CPA Australia’s proposal would establish an independent office that could provide guidance and support, help individuals assess whether they qualify for protections and direct disclosures to the right regulator.

The submission said the aim is to help people move through the different whistleblower regimes, a type of support it said is currently unavailable.

“Our proposal is a practical solution that would make the system easier to understand and access,” Zohrab said.

“A Whistleblower Protection Office could provide education, support and triage services while allowing existing regulators to continue their enforcement and investigative functions.”

CPA Australia also called for closer alignment between the corporate and tax whistleblower regimes, saying differing definitions, eligibility rules and reporting pathways are confusing and can expose whistleblowers to “unnecessary risk”.

It highlighted a separate gap in protections, noting that partnerships are not covered by the corporate whistleblower regime.

“Large and sophisticated businesses can operate through partnership structures, yet protections available under the corporate whistleblower regime may not apply,” Zohrab said.

“Closing this gap is important if we want people to feel confident reporting misconduct regardless of how a business is structured.”

The submission also urged stronger support for whistleblowers, including clearer guidance, practical assistance and more accessible routes to compensation where detriment results from making a report.

Zohrab said: “The focus of reform should be on protecting and supporting people who come forward in good faith.

“If whistleblowers are uncertain about their protections, many may decide it is simply safer to stay silent. That is not in the public interest, nor does it help organisations identify and address misconduct.”