Whistleblower Program 

Whistleblowers contribute meaningfully to our ability to identify potential issues that may impact public confidence in audit quality. 

At the Canadian Public Accountability Board (CPAB), we support audit quality by promoting integrity, accountability, and transparency in the auditing profession. Tips, concerns, referrals, and other information from the public can be important sources for CPAB’s Enforcement and Inspection teams in detecting and addressing potential breaches of the CPAB Rules, ethical or Professional Standards. The Whistleblower Program was established to receive, assess, and take appropriate action, when required, on reported concerns. CPAB treats all reports seriously and is committed to handling them with respect and confidentiality.

FAQs

What can be reported? 

  • Information on potential violations of CPAB Rules, ethical or Professional Standards by a participating audit firm or their professionals.
  • Information relevant to a CPAB inspection or investigation.
  • Information related to Canadian reporting issuers that may impact their audited financial statements.
  • Information related to CPAB’s oversight responsibilities.

What information should be provided? 

We value any information you can share with us. To ensure we can thoroughly assess your report, if possible, please include the following details: 

  • The name, mailing address, email address, telephone number, and website address of any individual, audit firm, or company mentioned in your report;
  • A detailed account of the actions or practices that may breach ethical or Professional Standards, or the CPAB Rules; and
  • Any documentary evidence supporting your report, if available.

How to Report Concerns: 

If you wish to report a concern, you can do so through one of the following channels:

What happens after I file a report?

Once a report is submitted, CPAB evaluates and assesses the concerns raised therein in accordance with our policies and procedures. We may request additional information from you to support your allegations. Individuals who report concerns will be informed of the outcome when possible. 

Can I remain anonymous? 

Yes, CPAB allows for anonymous reporting through the Whistleblower Hotline, and your identity will be kept confidential to the greatest extent possible by law. 

Are there monetary rewards for making a whistleblower report? 

CPAB does not provide financial rewards to whistleblowers. 

Is there protection from retaliation? 

CPAB has anti-retaliation policies to protect its employees and consultants from any adverse consequences as a result of their report. While we take all reasonable steps to maintain the confidentiality of information received, we cannot extend legal protection against retaliation to individuals outside of CPAB. If you are concerned about potential retaliation, we strongly encourage you to seek independent legal advice to understand your rights and options.