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Van Hoesel de Blaey Accountants and Tax Advisors recognizes the importance of providing its employees and third parties with a secure and effective means to report suspicions of irregularities within the firm. Pursuant to Article 27 of the Regulation on Audit Firms (VAO), Accountancy Firm Van Hoesel de Blaey is required to have a whistleblower policy.

1 Definitions

Competent Authority:

The competent authorities as defined in Article 2c of the Whistleblower Protection Act, namely: the Authority for Consumers and Markets; the Financial Markets Authority; the Dutch Data Protection Authority; De Nederlandsche Bank N.V.; the Whistleblower House as referred to in Article 3 of the Whistleblower Protection Act; the Health and Youth Care Inspectorate; the Dutch Healthcare Authority; the Authority for Nuclear Safety and Radiation Protection, and any organizations and government bodies that may be designated by decree.

Public Interest:

Public interest is deemed to be at stake when an act or omission affects not only the personal interests of the whistleblower but also exhibits either a pattern or a structural nature, or the act or omission is serious or extensive.

Whistleblower:

A natural person who, in the context of their work-related activities, reports or discloses a suspicion of wrongdoing.

Report:

Reporting a suspicion of wrongdoing.

Wrongdoing:

Wrongdoing is either a violation or a risk of violating Union law, or an act or omission where public interest is at stake:

1e by violating or risking violation of a legal provision or internal rules of the employer (which rules entail a specific obligation and have been established by the employer based on a legal provision); or

2e posing a risk to public health, safety of individuals, environmental damage, or the proper functioning of the employer's business; or ii) violating or risking violation of EU law.

Violation of Union Law:

An act or omission that is unlawful and relates to EU acts and policy areas falling within the material scope referred to in Article 2 of EU Directive 2019/1937.

Suspicion of Wrongdoing:

The suspicion of a whistleblower that within the organization where they work or have worked, or within another organization with which they have come into contact through their activities, there is a wrongdoing, to the extent that the suspicion is based on reasonable grounds arising from the knowledge acquired by the whistleblower in their capacity as an employee or from their activities with another company or organization.

Work-Related Context:

Future, current, or past work-related activities through which, regardless of the nature of those activities, individuals can obtain information about wrongdoings and where those individuals may face detriment if they were to report such information.

Employer:

The name(s) of the relevant entity/entities acting as the employer.

Employee:

The person who, pursuant to an employment contract, performs work, or the person who, in another subordinate relationship, performs work for remuneration (e.g. interns, self-employed persons without personnel, partners, directors, supervisors) for the employer.

2 Reporting a Suspected Wrongdoing

2.1 Any whistleblower who has a suspicion of wrongdoing can report that suspicion to Van ` Hoesel de Blaey Accountants and Tax Advisors in the following ways:

2.2 Reporting can be done to the confidential advisor, viaklachten@hoesel.nl, and/or telephone number 0184-20 02 20.

2.3 If the whistleblower has a reasonable suspicion and communicates that the confidential advisor is involved in the suspected wrongdoing, the report will not be made to the confidential advisor, but to the HR manager or supervisor.

2.4 A report can be made: in writing, by email, by phone, via a voice messaging system to [one of] the functionary(ies) mentioned in Article 2.2, or through a conversation, upon request and within a reasonable period determined by the functionary, at a location to be determined with [one of] the person(s) mentioned in Article 2.2.

2.5 The whistleblower must provide, with the report, a (private) home and/or (private) email address and phone number where the whistleblower can be reached by post and/or email and phone in connection with the report.

2.6 The suspicion of wrongdoing must be based on reasonable grounds arising from the knowledge acquired by the whistleblower from their employer or from their work with another company or organization performing activities for or on behalf of the employer.

2.7 The whistleblower provides as much information as possible about the suspicion of wrongdoing they have in that regard.

3 Confidential Advice if Desired

3.1 Anyone who has a suspicion of wrongdoing can seek confidential advice (consultation and request for, for example, information, consultation, and support).

3.2 Confidential advice can be sought from the confidential advisor or HR manager.

4 Handling of the Report

4.1 The report is recorded upon receipt in a dedicated register.

4.2 The report is investigated and followed up by the confidential advisor.

4.3 If the report is made orally (whether or not in a scheduled meeting), the confidential advisor will either prepare a written report of the meeting or make a recording of the meeting. Prior consent of the whistleblower is required for recording the meeting. The whistleblower is given the opportunity to respond in writing to any written account of the meeting.

4.4 The receipt of the report is confirmed to the whistleblower no later than seven days after receipt, by sending a written confirmation to the (private) home or email address provided by the whistleblower. The confirmation preferably includes a concise description of the report and a copy of the report or the written representation of the report if it was made orally.

4.5 Unless the report is not based on reasonable grounds or it is clear in advance that the reported matter does not concern wrongdoing, the report is investigated by one or more person(s) who have not been directly involved in the reported facts.

4.6 If the report is not based on reasonable grounds or it is clear in advance that the reported matter does not concern wrongdoing, the whistleblower is informed in writing, with an explanation of that determination.

4.7 The person or persons to whom the report pertains is/are informed about the report, unless the employer deems it not in the interest of the investigation.

4.8 No later than three months after sending the confirmation of receipt, the whistleblower is provided with information about the assessment and, if applicable, the follow-up of the report.

4.9 The person or persons to whom the report pertains is/are informed at least simultaneously with the whistleblower on the basis of Article 4.8 about the assessment and, if applicable, the follow-up of the report.

5 Confidentiality

5.1 Anyone within the employer who is involved in a report or in the investigation of a suspicion of wrongdoing and who obtains information of which they know the confidential nature or reasonably suspect, is obliged to maintain confidentiality of that information, except to the extent that any legal provision obliges them to disclose or their task in the execution of this law necessitates disclosure.

5.2 Information with a confidential nature includes, in any case: information about the identity of the whistleblower and the identity of the person to whom the wrongdoing is attributed or associated, and information about a trade secret.

5.3 The identity of a whistleblower and information by which the identity of the whistleblower can be directly or indirectly traced is not disclosed outside the employer's organization without the consent of the whistleblower. By making a report, the whistleblower agrees to the use of their identity to the extent required for the investigation of the report and its possible follow-up, unless the whistleblower explicitly indicates at that time not to agree with it.

5.4 In case any legal provision requires disclosure of the identity of a whistleblower in the context of an investigation into the report or legal proceedings, the whistleblower is informed of this as much as possible in advance, unless such information could endanger the related investigation or legal proceedings.

6 Protection of the Whistleblower

6.1 The whistleblower will not be disadvantaged during and after the handling of a report as a result of the report, on the condition that the whistleblower had reasonable grounds to believe that the information reported about the suspicion of wrongdoing was correct at the time of the report.

6.2 Disadvantage in the sense of Article 6.1 includes, among other things, the taking of a detrimental measure by the employer against the whistleblower, such as dismissal or suspension (other than at their own request) or the imposition of a fine (as referred to in Article 7:650 of the Dutch Civil Code).

7 Publication of this Policy

7.1 The employer will include this policy in the personnel regulations and on its website.