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The material (opinions, working documents, letters etc.) issued by the Article 29 Working Party (Art. 29 WP), available on this website reflect the views only of the Art. 29 WP which has an advisory status and acts independently. They do not reflect the position of the European Commission.

Please note that it is the policy of the Art. 29 WP to publish on its website the correspondence it receives, as well as its response to such correspondence. Should you not wish that your correspondence, or the response of the Art. 29 WP, be published, in full or in part, either for reasons of business confidentiality, protection of personal data or other legitimate reason, please indicate in advance such reason/s, as well as the parts of the correspondence to which this applies.

2014

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2006

Whistleblowing schemes in the fields of accounting, account auditing, financial reporting and fight against bribery, financial corruption, banking and financial crime accounting.

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2005