In PKF Attest we want to show our clients, suppliers, control bodies and third parties in general, our commitment to professional performance in the development of our professional services in accordance with the principle of professional ethics and compliance with regulatory provisions.
For this reason, and in compliance with the requirements of Law 2/2023, of February 20, regulating the protection of persons who report regulatory violations and the fight against corruption, we have made available a channel for raising complaints and queries on ethical issues called the Whistleblower Channel, operated internally by PKF Attest.
The Whistleblower Channel facilitates the reporting of possible infringing, irregular and/or inappropriate conduct.
The Complaints Channel may be used by all PKF Attest professionals, as well as clients, suppliers, control bodies and third parties in general who maintain or have maintained a professional relationship with PKF Attest.
The Whistleblower Channel guarantees confidentiality and anonymity for informants who wish to use this means of communication of information and must be used for information related to the following matters:
> Internal controls
> Financial irregularities
> Accounting irregularities
> Infringements of financial products and markets regulation
> Infringements of environmental protection regulations
> Data security and privacy
> Infringements of the procedures and regulations related to the Prevention of Money Laundering and Terrorist Financing
> Actions or omissions that may constitute infringements of European Union Law, Spanish Criminal Law and/or constitute a serious or very serious administrative infringement in Spain (in application of the criteria of Article 2 of Law 2/2023).
Communication of information. Complaints Channel
PKF Attest configures the Whistleblower Channel through two channels to communicate information:
1. Mailbox canaldedenuncias@pkf-attest.es
The informant may make use of this mailbox by sending a communication, with the following data: identity (name, surname and ID card or equivalent), relationship with PKF Attest, at least one contact information (telephone and/or e-mail), reason for the communication and related files.
The informant may also expressly indicate his or her intention to remain anonymous. intention to preserve his or her anonymity without the need to include data relating to his or her identity.
Face-to-face or videoconference meetings At the request of the informant through communication to the mailbox canaldedenuncias@pkf-attest.es, information may also be submitted through a face-to-face or videoconference meeting within a maximum period of seven (7) days from receipt of the request with the Head of PKF Attest's internal information system.
These communications may be securely recorded by PKF Attest , offering the informant the opportunity to exercise his or her rights of verification and rectification.
For either of these two channels, the following applies to them Privacy Policy of the whistleblower channel and that the informant acknowledges having read and understood when communicating the information.
Information management
Once the communication is received PKF Attest will acknowledge receipt of the same within seven (7) days of receipt and the Head of the internal information system will review its content and determine the appropriate actions to be taken, and may request additional information, if deemed appropriate, through the contact details provided by the informant.
The informant shall have the right to follow up on the matter, its development and conclusion, on which the Committee shall have a period of three (3) months from the acknowledgement of receipt of such communication to issue its opinion.
Guarantees and confidentiality
PKF Attest guarantees the confidentiality and anonymity of the informants who wish to use the Whistleblower Channel. Likewise, it guarantees that none of the informants will be harmed in any way for having made a report, whether or not the reported infringement is proven.
External whistleblower channel (Independent Whistleblower Protection Authority I.W.P.A.)
Without prejudice to the possibility of reporting information through the internal Whistleblower Channel set up by PKF Attest, whistleblowers can submit this information through the external whistleblower channel managed by the Independent Authority for Whistleblower Protection A.A.I.
