Whistleblowing

Updated 5 January 2026

Grant Thornton¹ is committed to maintaining an open culture with the highest standards of honesty and accountability where our employees are encouraged to speak up if they have any concerns in confidence. The Grant Thornton¹ Whistleblowing policy is intended to encourage and enable Grant Thornton¹ employees/ workers and other relevant individuals² to raise concerns within the workplace rather than overlooking a problem or feeling that appropriate channels do not exist internally to allow reporting in confidence. Under this policy, an employee/ worker or other relevant individuals² is entitled to “speak up” - raise concerns or disclose information that relates to wrongdoing, illegal practices or unethical conduct that has come to their attention through work - without fear of penalisation or threat of less favourable treatment, discrimination or disadvantage.

This policy has been created in the context of applicable whistleblowing legislation (including but not limited to legislation associated with the EU Whistleblowing Directive) as applies to Republic of Ireland, Northern Ireland, Isle of Man, Gibraltar and Bermuda Grant Thornton entities that are members of the Grant Thornton Ireland¹ group (and their staff members and other relevant individuals)².

This policy operates with reference to, and in alignment with, the requirements of the Global Policy: Speak Up, Investigations and Non-Retaliation (2025).

While concerns can be reported via pre-existing reporting lines they may also be raised (with the option of doing so anonymously) through our Ethics Hotline.

For further details on what comes under (and does not come under) the scope of this policy and whistleblowing reporting, and on the handling of such reports, are set out in the policy.

Our whistleblowing reporting channels are not intending for and should not be used to raise complaints relating to the quality of Grant Thornton¹ services. 

Grant Thornton¹ Whistleblowing Policy- December 2025 update

Link to our Ethics Hotline https://secure.ethicspoint.com/domain/media/en/gui/15191/index.html

(Online form plus Republic of Ireland, Northern Ireland and Isle of Man, Gibraltar and Bermuda phone line numbers and links.)

¹ Refers to Grant Thornton Ireland, which refers to Republic of Ireland (ROI), Northern Ireland (NI), Isle of Man (IOM), Gibraltar and Bermuda Grant Thornton entities that are members of the Grant Thornton Ireland group of companies. These include Grant Thornton, Grant Thornton Corporate Finance Ltd, Grant Thornton Financial & Taxation Consultants Ltd, Grant Thornton Business Advisory Services Ltd, Grant Thornton Consulting Ltd, Grant Thornton Debt Solutions Ltd, Grant Thornton Financial Counselling Ltd, Madison Property Management Ltd. Heritage Financial Services Ltd, Signature Financial Planning Ltd (all ROI), Grant Thornton (NI) LLP, Grant Thornton (NI) Advisors LLP (all NI), Grant Thornton Ltd (IOM), Grant Thornton (Gibraltar) Ltd, Grant Thornton (Bermuda) Ltd and Grant Thornton Advisory (Bermuda) Ltd. 

This policy does not relate to other international Grant Thornton entities who may have their own parallel policies, processes and reporting channels.

² In this specific context this group of individuals includes but is not necessarily limited to current and former employees, trainees, agency workers, partners, principles, board members, shareholders, job applicants, contingent workers, contractors, suppliers and vendors.