ABSTRACT
This chapter discusses that 'whistleblowing' will be regarded as a reference to disclosure of conduct which amounts or could amount to a breach of the civil law as well as to conduct which could amount to a criminal offence in the strict sense. To be effective as whistleblowers, they will need to tell people either inside or outside the organisations involved. Ethical behaviour and putting the community's welfare ahead of other interests is a hallmark of a profession, such a leadership approach to the issue of whistleblowing should be regarded as consistent with the core attributes of a profession. The accounting profession, in adopting a code of ethics and undertaking a measure of self-regulation, has indicated to society that it sees its members as operating ethically and within the law. While the accounting profession prominently encourages ethical behaviour, it has yet to set up such mechanisms or to start changing the culture of its public practices.
