Belgian Audit Oversight Board

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Handling whistleblowers’ reports by the Belgian Audit Oversight Board

News article
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This Regulation by the Belgian Audit Oversight Board (BAOB) sets out and clarifies the procedural rules for the receipt and handling by the BAOB of whistleblowers’ reports of infringements of the applicable legislative framework under the BAOB’s supervision. This regulation also specifies the legal protections that apply in this context.

This Regulation (available in Dutch and French only) implements the Law of 28 November 2022 on the protection of whistleblowers reporting infringements of EU or domestic law oberved in a legal entity within the private sector.