Effective whistleblowing polices and practices Webinar

INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountants Act, Laws of Kenya)

Effective whistleblowing polices and practices Webinar
Date: 2nd September 2025
Time: 04.00pm-06.00pm
Delivery Mode: Virtual

Overview

Whistleblowing is a crucial mechanism for promoting transparency, accountability, and ethical conduct within organizations. It enables the reporting of suspected fraud, misconduct, or unethical behavior, serving as an early warning system that helps identify and address potential risks. To function effectively, whistleblowing must be underpinned by robust policies that provide secure and confidential reporting channels, protect individuals from retaliation, and ensure timely and impartial investigation of concerns. These measures not only help detect issues early but also enhance stakeholder trust and safeguard the reputation of both the organization and the accounting profession.

A well-designed whistleblowing framework must clearly outline what constitutes reportable behavior and offers multiple reporting options, including anonymous and third-party platforms. It should also feature structured processes for receiving, assessing, and resolving disclosures. Central to its success is the inclusion of anti-retaliation provisions that foster a safe environment, encouraging employees to raise concerns without fear. For professional accountants, adherence to ethical standards is further guided by the International Ethics Standards Board for Accountants (IESBA) Code of Ethics, particularly the Non-Compliance with Laws and Regulations (NOCLAR) provisions, which require accountants to act appropriately when they become aware of serious wrongdoing, reinforcing their duty to serve the public interest.

The effectiveness of whistleblowing also relies on its integration into broader organizational systems, including internal controls, ethics programs, and governance frameworks. Institutions must ensure that step-by-step procedures are in place for handling whistleblower disclosures, emphasizing fairness, confidentiality, and impartiality throughout the process. Strong protections and anti-retaliation safeguards are essential for creating a culture where individuals feel empowered to speak up, helping to build a genuinely ethical and responsive organizational environment.

In Kenya, whistleblowing practices are supported by a legal framework that includes the Whistleblower Protection Act, Leadership and Integrity Act, and Public Officer Ethics Act, aligning with international standards such as the IESBA Code. As the statutory regulator, the Institute of Certified Public Accountants of Kenya (ICPAK) plays a vital role in promoting ethical compliance through the development and enforcement of professional standards. To support this mandate, ICPAK offers virtual training sessions aimed at enhancing the capacity of accounting professionals to implement and uphold effective whistleblowing mechanisms. These trainings combine theoretical insights with practical exercises, such as policy reviews and case-based discussions, enabling participants to design or refine whistleblowing policies and ultimately strengthen ethical conduct within their organizations.

The following key areas will be discussed:

1. Introduction to Whistleblowing – Understanding the concept of whistleblowing, its purpose, and its role in enhancing ethical governance and accountability.
2. Legal and Regulatory Frameworks – Overview of whistleblower protection laws in Kenya (including the Whistleblower Protection Act, Leadership and Integrity Act, and Public Officer Ethics Act) and alignment with international best practices such as the IESBA Code of Ethics (NOCLAR provisions).
3. Designing and Implementing Effective Whistleblowing Policies
4. Strategies for integrating whistleblowing into internal controls, ethics programs, and corporate governance systems.
5. Responding to Whistleblower Disclosures and Managing Investigations – Step-by-step guidance on receiving, assessing, and resolving whistleblower reports, including principles of fairness, confidentiality, and impartiality.
6. Whistleblower Protection and Anti-Retaliation Mechanisms
7. ICPAK’s Role in Ethics Enforcement and Professional Accountability

 Target Audience: