iscover CA ANZ, Human Rights Law Centre release whistleblowing guidance for chartered accountants
BusinessChartered Accountants Australia and New Zealand (CA ANZ) and the Human Rights Law Centre’s Whistleblower Project have launched guidance to help chartered accountants understand their rights, protections, and obligations when deciding whether to speak up about suspected misconduct.
The resource is aimed at CA ANZ members who must navigate Australia’s complex whistleblower laws. It covers the protections that may be available, how disclosures can be made, and how whistleblowing obligations interact with professional ethical requirements.
Accountants often first to see wrongdoing
CA ANZ chief executive Ainslie van Onselen said chartered accountants are often among the first professionals to identify wrongdoing, yet many are unsure how best to raise concerns.
"Chartered accountants are often the people who preserve the evidence, identify concerning conduct and ask difficult questions," van Onselen said.
"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."
Human Rights Law Centre acting associate legal director Regina Featherstone said it is critical that information and support are accessible for accountants.
"Whistleblowing laws in Australia are complex and difficult to navigate. For accountants, this complexity is often heightened," Featherstone said.
"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."
What the resource covers
The guidance explains key whistleblower protections, including confidentiality provisions, protections against victimisation and legal safeguards for eligible disclosures. These are the areas a member is likely to weigh when considering whether, and how, to raise a concern.
It also highlights gaps and complexities in Australia’s current whistleblower framework. These are particularly significant for people working in partnerships and other structures that may not be covered by existing laws. For accountants in those arrangements, the guidance indicates that the protections available under the current framework may be less clear than for colleagues in other settings.
Launch coincides with government review
The guidance was released as the Australian Government reviews the nation’s tax and corporate whistleblower protection laws.
In its submission to the review, CA ANZ has called for several reforms:
- Establishing an independent Whistleblower Protection Authority;
- Stronger protection for whistleblowers working in partnerships and unincorporated entities; and
- Clearer pathways for escalating concerns within audit teams.
The submission’s emphasis on partnerships and unincorporated entities reflects the same gap identified in the new resource, where existing laws may not extend protection to some people working in those structures.
Guidance and reform ’hand in hand’
van Onselen said practical guidance and legislative reform must go hand-in-hand.
"Providing better information and support is an important step, but it must be accompanied by meaningful reform," she said.
"The reality is that many whistleblowers still face uncertainty and significant personal risk when trying to do the right thing.
"Australia’s whistleblower regime should make it easier, not harder, for people to safely raise concerns about serious misconduct.
"People who speak up in the public interest deserve confidence that the system will support and protect them."
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