Whistleblower and complaints policy

Last updated: 15 December 2023

The purpose of RSM Australia’s Whistleblower and Complaints (this Policy) is to encourage those in Australia who have information on misconduct that is relevant to RSM Australia to raise their concerns (that is, make a whistleblower disclosure) in the safety, security, protections and support that RSM Australia provides.

RSM Australia seeks to comply with its legal and regulatory obligations, and in doing so has adopted the whistleblower provisions under the Australian Corporations Act 2001 (Commonwealth) and the Australian Taxation Administration Act 1953 (Commonwealth). For full details of whistleblower provisions, please refer to these laws (and any other applicable laws) with this policy summarising the key points.

Complaints: A complaint that is not a whistleblower report (that is, not a Reportable Matter) can still be made utilising RSM Australia’s whistleblower reporting avenues and by stipulating that your intention is for your report to be a complaint as opposed to a whistleblower report of a reportable matter.

WHISTLEBLOWER AND COMPLAINTS POLICY

1. INTRODUCTION

2. WHISTLEBLOWER REPORTING

2.1 To whom does this apply (who is an Eligible Whistleblower)

2.2 What types of misconduct can be reported (Reportable Matters)

2.3 Who can receive a whistleblower report (who is an Eligible Recipient)

2.4 How to make a disclosure

2.5 How you are legally protected for making a disclosure

2.6 How RSM Australia supports and protects whistleblowers

2.7 How RSM Australia will handle and investigate a disclosure

2.8 How fair treatment is provided to all (including the discloser and the subject of the disclosure)

2.9 How RSM Australia makes this Policy easily accessible