Reporting suspected irregularities, unethical or unprofessional conduct

This notice has been prepared by and applies to BDO Svetovanje d.o.o., BDO Revizija d.o.o., BDO Poslovne rešitve d.o.o. (hereinafter referred to as the Companies).
The core values of our companies include the quality of services we provide to our clients, respect for our employees, and compliance with professional, legal, and regulatory requirements. To support these core values, it is essential that everyone employed by our companies has the opportunity to raise concerns that are important to the success and reputation of the Companies and the BDO network. We also support the ability of other stakeholders (contractual partners, clients for whom we provide services, suppliers, and others) to raise concerns.
All companies that are members of the BDO network are committed to complying with all national laws and regulations governing their business activities. They are also committed to complying with the International Code of Ethics for Professional Accountants (including the International Standards on Independence) issued by the International Ethics Standards Board for Accountants (the "IESBA Code") and to complying with ethical requirements relating to the audit of financial statements in Slovenia.
In accordance with these principles, regardless of your position within the Companies (partner, employee or contractor working for the Companies) or whether you are a third party in a direct or indirect business or other relationship with the Companies, and you become aware of matters that you suspect are contrary to the obligations set out in the previous paragraph, we urge you to report them in accordance with the applicable laws and other rules applicable in your country or your organization.

Examples of suspicions that can be reported using this service include:

  • violations of local laws or regulations, including bribery or the prevention of money laundering and terrorist financing;
  • violations of the Code of Ethics, including failure to perform work with due care, skill, and in accordance with applicable legal and other regulatory standards;
  • acts that may cause damage to the environment;
  • theft or fraud;
  • risks to the health or safety of any person;
  • abuse of intoxicating or other substances harmful to humans;
  • intimidation, harassment or discrimination;
  • other matters that may affect the reputation of the Company or the BDO network:
  • conflicts of interest;
  • inadequate maintenance of financial or non-financial records;
  • inappropriate use of company resources;
  • disclosure of confidential information;
  • retaliation against anyone who has spoken in good faith;
  • violations of any of our (other) policies.

Please do not use this reporting channel in relation to labor disputes, which must be resolved in accordance with local labor legislation and the internal acts of the Companies.

How to report?
If you wish to report your suspicions of irregularities, unethical or unprofessional conduct to the Companies, please click on the link BDO Slovenia - report suspected abuse or irregularities (razkrij.info). The link will redirect you to the home page of our platform for secure and anonymous communication. Please follow the instructions posted on the platform carefully.
In some cases, you may wish to report your concerns to BDO Global Office, which is the main office of the BDO network. Please note that the BDO network is a collection of independent member firms. BDO International Limited has no direct control, authority or responsibility over the actions or omissions of the Firms, their partners or employees.
If you wish to report your suspicions of misconduct, unethical or unprofessional behaviour to BDO Global Office, please click on the link Complaints and speaking up. The link will redirect you to a form through which you can effectively report your suspicions. Please follow the instructions provided on the form carefully.

General
All reports received will be treated with the utmost seriousness and responsibility. This does not include a commitment to share with you any information about the measures taken in response to your report of suspected misconduct, unethical or unprofessional conduct.
The possibility of reporting irregularities, unethical or unprofessional conduct via the links or channels provided does not replace your responsibility to report suspected acts or activities that constitute a violation of national laws or other regulations and which you are obliged to report to the law enforcement authorities when you become aware of them.