Whistleblower channel

Our values form the basis of a philosophy that will enable us to build sustainable and lasting success for the organisation. We want the way we work to promote our values, as well as to ensure the best possible service for our customers and an optimal working environment for our teams.

To this end, Mazars makes available an internal whistleblower channel as an effective control mechanism to detect possible irregular behaviour or acts contrary to the law or to Mazars’ internal rules, which may be being committed within the organisation.

To whom do Mazars’ complaint procedures apply?

Any report raised by any employee, Mazars staff member, partner, officer or director of the companies that are part of the Mazars network in Spain (Mazars or the organisation), as well as those raised by any whistleblower who has obtained information about breaches in an employment, professional or statutory context established with Mazars such as, for example, customers or other stakeholders of Mazars (the Whistleblowers).

What kind of irregularities are covered by this whistleblower channel?

Through this channel, the whistleblower can send a report to alert about a risk, irregularity or infringement that takes place within the organisation and that may involve a breach of the applicable legislation or a violation or act contrary to Mazars’ Codes of Ethics and Conduct or any other internal regulation approved by Mazars.

The scope of Mazars’ whistleblower channel covers the following areas:

  • Conduct against equal opportunities and non-discrimination
  • Harassing behaviour or situations
  • Conduct against occupational health and safety
  • Actions that may lead to a breach of environmental legislation
  • Conflicts of interest
  • Inappropriate use of the firm’s resources and social assets
  • Conduct against digital rights
  • Breach of confidentiality of data and information
  • Corruption, bribery or fraud
  • Breach of integrity of accounting records
  • Accepting, offering, soliciting or receiving gifts, presents and hospitality
  • Actions that may be contrary to corporate image and reputation
  • Unfair competition
  • Violation of Mazars’ ethical values, principles and internal policies.
  • Acceptance, Ethics and Independence
  • Quality Management: including any complaint, report, allegation, concern, claim or communication related to the quality of financial audit, assurance or related services performed by Mazars.
  • Money laundering
  • Commission or possible commission of any serious or very serious criminal or administrative offence.
  • Infringements of European Union law falling within the scope of the Whistleblower Protection Act 2/2023.

Conduct that does not contravene the above should not be dealt with through the whistleblower channel, but through the internal channels established within the organisation.

Making a report

The report can be anonymous or identifiable. In the case of identified reports, the confidentiality of the whistleblower is guaranteed. Reporting can be done in the following ways:

  • By filling in the complaint form linked below.
  • At the request of the whistleblower, the report may also be submitted by means of a face-to-face meeting within the maximum legal deadline of 7 days.

System Responsible

The person in charge of the whistleblowing system is the Compliance Officer appointed by each of the companies belonging to Mazars network in Spain, who shall be responsible for diligently processing the communications received through the Mazars whistleblowing channel, as well as for managing the whistleblowing system (hereinafter referred to as the System Responsible).

How are the reports processed?

Once the whistleblower has filled in the report form, they will receive an acknowledgement of receipt with a reference code so that they can follow up their report and keep in contact with the Mazars System Responsible via the platform, even if the report is anonymous.

The System Responsible will perform a preliminary analysis of the reported facts and contact the whistleblower to expand or detail the information if necessary. Following the analysis of the reported facts, the System Responsible will determine whether or not they fall within the scope of the ethics channel and will proceed to admit/reject the communication.

In case of admission, an investigation of the facts will be initiated and after its conclusion, the management body of the Mazars firm concerned will determine the measures to be taken by the Mazars firm concerned.

The System Responsible will inform the whistleblower of the end of the investigation and will inform them, respectively, of the reasons for the rejection or of the main measures taken. The reported person will also be informed, as set by Law.

Principles of the whistleblowing system

The whistleblower channel is integrated in the whistleblowing system implemented by Mazars to manage reports received, which is based on the following general principles:

Good faith of the whistleblower

Any individual using this channel is responsible for the veracity of their identity (if the report identifies them) and all information transmitted, and undertakes to act in good faith.

Confidentiality and the option of anonymity

Mazars guarantees the principles of confidentiality, security and the option of anonymity in the management of reports.

Persons directly or indirectly involved in the handling of reports and in the corresponding investigations will maintain strict confidentiality of the information received and of the data pertaining to the persons concerned, especially on the identity of the whistleblower, if identified.

Mazars also applies appropriate technical, organisational and security measures to ensure the protection of information and complies with personal data protection regulations.

Prohibition of reprisals

The execution of reprisals against a whistleblower who has made a disclosure in good faith within the scope of application of Mazars’ whistleblowing channel is prohibited. This guarantee may be extended to persons linked to the whistleblower under legal terms.

Rights of the person under investigation

The person under investigation has the right to be informed of the facts attributed to them, and to be heard by the investigator. They also have the right to the presumption of innocence, the right to honour and other rights provided for in applicable regulations.

Personal data protection

Mazars will process personal data in accordance with applicable data protection regulations and in accordance with the Whistleblower Protection Act. When the whistleblower is going to provide their data through the report form, they will be informed of their data protection rights through the corresponding Privacy Policy.


External channels

Mazars’ whistleblower channel is the preferred channel to submit reports included in its scope of application. However, the whistleblower may also use the external reporting channels designated by the competent authorities, in each case, and in accordance with their applicable regulations.

Thus, any whistleblower may report to the Independent Authority for the Whistleblower Protection, A.A.I. (Autoridad Independiente de Protección del Informante, A.A.I.), to the corresponding regional authorities or bodies and, where appropriate, to the European Union institutions, bodies or agencies, as applicable, on actions or omissions that may be included in the material scope of the applicable regulations on the whistleblower protection.

Report Form