Whistleblower Policy

Introduction

If any employee or member of the Alabama Society of CPAs reasonably believes that some policy, practice, or activity of the Alabama Society of CPAs is in violation of law, a written complaint may be filed by that employee or member with the Chief Executive Officer or the Chair of the Board of Directors.

The Alabama Society of CPAs requires directors, officers, and employees to observe high standards of business and personal ethics in the conduct of their duties and responsibilities. As employees and representatives of the organization, we must practice honesty and integrity in fulfilling our responsibilities and comply with all applicable laws and regulations.

It is the responsibility of all directors, officers, and employees to report violations or suspected violations in accordance with this Policy.

Retaliation

The Alabama Society of CPAs will not retaliate against an employee or ASCPA member who, in good faith, has made a protest or raised a complaint against some practice of the Society, or of another individual or entity with whom the Society has a business relationship, on the basis of a reasonable belief that the practice is in violation of law, or a clear mandate of public policy. This Policy is intended to encourage and enable employees to raise serious questions within the Society rather than seeking resolution outside the Society.

Acting in Good Faith

Anyone reporting a violation or suspected violation must be acting in good faith and have reasonable grounds for believing the information disclosed in their report. Any allegations that prove not to be substantiated and which prove to have been made maliciously or knowingly to be false will be viewed as a serious disciplinary offense.

Confidentiality

Violations or suspected violations may be submitted confidentially and anonymously. Reports of violations or suspected violations will be kept confidential to the extent possible, consistent with the need to conduct an adequate investigation.

What to Report

To assist in the response to or investigation of the alleged violation, your report should contain as much specific information as possible to allow proper assessment of the nature, extent and urgency of the alleged violation. The report should, to the extent possible, contain the following information:

  • The alleged event, matter or issue that is the subject of the alleged violation;
  • The name of each person involved;
  • If the alleged violation involves a specific event or events, the approximate date and location of each event; and
  • Any additional information, documentation or other evidence available relating to the alleged violation.

Handling of Reported Violations

The Compliance Officers of the Society are responsible for investigating and resolving all reported complaints and allegations concerning violations or suspected violations. The current Chair of the Board and the Chair-Elect of the Board are the Compliance Officers of the Society. The Compliance Officers will notify the sender and acknowledge receipt of the reported violation or suspected violation within five business days. All reports will be promptly investigated and appropriate corrective action will be taken if warranted by the investigation.