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S1.5 Whistleblower

Requirement

Adopt a policy that is the equivalent to or exceeds the whistleblower provisions of the Sarbanes-Oxley Act. 

Applicability

Applies to businesses with 10 or more employees.   

Documentation

The AA Report shall include a reference to the policy and statements directly and clearly addressing the requirement.

Resources

Sarbanes-Oxley Act.  See http://www.niri.org/Main-Menu-Category/advocate/regulations/Sarbanes-Oxl...

For a sample whistleblower policy, see http://www.nonprofitrisk.org/library/articles/samplewb.pdf