Education / Requirements checker
Which whistleblowing laws apply to your organization?
Choose where you operate, your headcount and your organization type to see the requirements in the published law guides.
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Your requirements
The results will appear here, with a link to each law.
Requirements by country
| Law | Who it covers | Headline requirement |
|---|---|---|
| United KingdomFCA SYSC 18 | Firm within the mandatory scope of FCA SYSC 18; Both FCA SYSC 18 and commercial companies listing category. | Firms within the mandatory scope of FCA SYSC 18 must maintain appropriate and effective whistleblowing arrangements. |
| European UnionDirective (EU) 2019/1937 | Private-sector entity, with 50 or more workers. Entity covered by the Union acts in the Directive’s Annex. | Provide an internal reporting route. |
| United StatesSarbanes-Oxley | US listed issuer. | The audit committee of a listed issuer must provide procedures for confidential, anonymous employee concerns about questionable accounting or auditing. |
| AustraliaCorporations Act | Public company that is not a not-for-profit or charity; Large proprietary company under the Corporations Act; Proprietary company trustee of a registrable superannuation entity. | Have a whistleblower policy covering the matters required by section 1317AI(5). |
| SingaporeSGX Listing Rule 1207(18A) and (18B) | SGX Mainboard or Catalist issuer; Both SGX issuer and MAS-regulated financial institution. | Establish and maintain a whistleblowing policy. |
Whistleblowing requirements FAQ
Does my company need a whistleblowing channel?
It depends on the entity and the law. The EU Directive requires an internal route for private entities with 50 or more workers and specified Annex entities regardless of size. US listed issuers need confidential, anonymous procedures for employee accounting or auditing concerns. PIDA does not impose a general channel duty in England, Wales and Scotland; FCA SYSC 18 applies to firms within its mandatory scope.
Which countries require a whistleblowing policy?
Australia requires a policy for public companies, large proprietary companies and proprietary company trustees of registrable superannuation entities, with an exemption for public not-for-profits and charities below AUD 1 million annual revenue. Singapore requires SGX issuers to maintain a policy. In the UK, FCA SYSC 18 requires arrangements for firms within its mandatory scope; PIDA does not require a general policy.
Does the EU Whistleblowing Directive apply to companies based outside the EU?
The Directive places the duty on each covered legal entity, rather than on a group as a whole. The published rules cover private-sector entities with 50 or more workers and specified Annex entities regardless of size. This checker cannot determine coverage from headquarters alone; the law of each country where an entity operates determines its obligations.
Is the checker legal advice?
No, the checker summarizes the published law guides and is not legal advice.
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