- Raiseaconcern.com Easy Guide to the Protected Disclosures Act 2014
- Protected Disclosures Act 2014 – The Legislation
- Protected Disclosures Act 2014 – Explanatory Memorandum issued by the Oireachtas
- Protected Disclosures Act 2014 - Guidance issued under S.21(1) by Department of Public Expenditure & Reform assisting public bodies in the performance of their functions under the PDA
- Corporate Governance Code on raising concerns
- Section 19 Criminal Justice Act 2011 - Duty to Report
Section 19 Criminal Justice Act 2011 - Duty to report
Under the provisions of Section 19 of the Criminal Justice Act, 2011 (as amended) , where we have information which we know or believe might be of material assistance in preventing the commission of a number of specified offences or in securing the apprehension, prosecution or conviction for such an offence, such information must be disclosed by us as soon as practicable to the Gardaí.
The 2011 Act lists a number of specified 'relevant offences' that we would be required to report. These are primarily in the area of "white collar crime", such as offences relating to banking and finance, money laundering and terrorist financing, company law, theft and fraud, bribery and corruption, consumer protection and criminal damage to property.
