Introduction

At RSM Chio Lim LLP (the "Firm"), we are committed to fostering a culture of corporate compliance, ethical behavior and good corporate governance. This whistleblowing policy ("Policy") will not act to the detriment of any employee, client, supplier or any individual as a consequence of them raising with management in good faith any breach of law or any violation of the Firm's principles or values or any legal or ethical concerns.

This Policy is intended to provide guidance to those who have major concerns over any wrongdoing within the Firm relating to unlawful conduct, financial malpractice or dangers to the public and environment that has taken place or is likely to be committed. Specific examples could include (list is not exhaustive):

  1. Incidence of non-compliance with the Code of Professional Conduct and Ethics.
  2. Criminal activity including forgery or falsification of alteration to Firm’s document/account.
  3. Breach of legal obligation (including negligence, breach of contract).
  4. A person abusing his/her position for any unauthorized use of for personal gain such as insider trading, disclosing confidential and proprietary information to party(ies) without prior authorization and need to know basis, accepting/seeking anything of material value from business associates e.g. vendors.
  5. The Firm’s funds are being used in an unauthorised manner.
  6. The Firm’s internal and financial control procedures and policies have or are not being observed or are being breached by any member of staff / officers.
  7. Danger of destruction and unsafe practices to the work environment.
  8. Information relating to any of the above is being deliberately concealed or attempts are being made to conceal the same.
 
Reporting Procedures

To ensure independence and objectivity, the Firm has identified the following personnel from RSM International as a first point of contact, where concerns may be raised orally or in writing:
  • Mr Kevin Chowdhay (hereinafter referred to as ‘Recipient’), Technical Manager, RSM International Executive Office (located in Singapore), 
    (DID: +65 6594 7872; email: kevin.chowdhay@rsm.global)
    Note: Recipient will aim to acknowledge receipt of written statement within 48 hours.

As a guide, any written statement should preferably contain the following information to facilitate proper assessment and urgency of investigative procedures:

  1. your name, designation and contact
  2. the specific concern
  3. the reason(s) for the concern
  4. the background and history of the concern, including relevant dates
  5. if the concern has been raised with anyone else, if so, with whom
  6. why you remain concerned

 

Although you are not expected to prove beyond doubt the truth of an allegation, it will be necessary to demonstrate to the person contacted that there are sufficient grounds for real concerns.

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