The EU has set new rules to guarantee high-level protection to whistleblowers across a wide range of organisations and sectors. Because of this broad scope, accountants, auditors and advisors in the private and public sector should be aware of the minimum common standards for protection that this Whistleblowers’ Directive sets. This factsheet provides an overview of the Directive’s key aspects that will start to apply in 2021:

• Which entities are affected by the new rules?
• What is the Directive’s scope?
• Who will be protected?
• Which channels can be used to report a violation of the EU law?