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ARTICLE · 24 NOVEMBER 2022

Year-End Deadline For Regulated Entities' Whistleblowing Procedures

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The Protected Disclosures (Amendment) Act 2022 ("2022 Act") comes into effect on 1 January 2023. The changes it makes to the Protected Disclosures Act 2014 are outlined in our previous client update.

IrelandEmployment and HR

The Protected Disclosures (Amendment) Act 2022 ("2022 Act") comes into effect on 1 January 2023. The changes it makes to the Protected Disclosures Act 2014 are outlined in our previous client update.

Of primary note, the 2022 Act requires that all entities initially in scope must have and maintain internal reporting channels and investigation procedures that comply with its requirements from 1 January 2023.

Entities Initially in Scope

By virtue of (i) prescribing a wide range of EU regulated entities to be in scope and (ii) the regime now applying to a more extensive range of individuals connected to a relevant entity, most Irish regulated entities will be subject to the new whistleblowing obligations from 1 January 2023.

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