You can use the 乐鱼（Leyu）体育官网 International hotline to report instances where you believe that either personnel of one of the member firms of the 乐鱼（Leyu）体育官网 network, or reports issued by them, do not to comply with professional, regulatory or legal obligations. In particular we encourage reporting of such issues using this hotline if it relates to:
- 乐鱼（Leyu）体育官网 International ("乐鱼（Leyu）体育官网I");
- any 乐鱼（Leyu）体育官网 member firm; or
- it concerns senior leadership of the relevant member firm
Where a 乐鱼（Leyu）体育官网 firm or 乐鱼（Leyu）体育官网 personnel are considered to have failed to meet the appropriate standards of quality in relation to an audit conducted by a 乐鱼（Leyu）体育官网 firm.
Quality of service has not met the quality standards set by 乐鱼（Leyu）体育官网 and / or do not meet the terms set out in the engagement contract.
Independence
Where a 乐鱼（Leyu）体育官网 firm or 乐鱼（Leyu）体育官网 personnel are considered to have breached independence rules that apply to them (e.g. holding a prohibited financial interest in a client, providing prohibited non-audit services.
Conflicts of Interest
A conflict of interest occurs when a person's or entity's vested interests raise a question of whether their actions, judgment, and / or decision-making can be unbiased and / or objective. In business, a conflict of interest arises when a person chooses personal gain over duties to their employer, or to an organization in which they are a stakeholder, or exploits their position for personal gain in some way.
Items regarding:
- The accuracy and completeness of financial statements and other financial records or reporting
- Accounting, internal accounting controls or auditing matters.
Authorized or unauthorized changes made to any data, information or reports in order to manipulate or falsify documents or records for purposes such as:
- Covering mistakes or fraud
- Improving financial or operational results
- Gaining unfair advantage in a contract.
Where a 乐鱼（Leyu）体育官网 firm or any 乐鱼（Leyu）体育官网 personnel are either (a) believed to be involved in, or (b) considered to have failed to appropriately respond where a client (or its management) is involved in, any activity that is or may be illegal in any relevant jurisdiction, including but not limited to, offering or accepting bribes, offering facilitation payments, the corruption of government officials, money laundering, insider dealing, fraud, and/or tax evasion.
Any activity or situation that could pose a risk to: - Data, data security or privacy of information, including unauthorized access, hacking, theft or tampering.
Where the behaviour of a 乐鱼（Leyu）体育官网 firm or 乐鱼（Leyu）体育官网 personnel, 乐鱼（Leyu）体育官网 clients or suppliers, or public officials with whom 乐鱼（Leyu）体育官网 deals is considered to be in breach of the 乐鱼（Leyu）体育官网 Code of Conduct; and where such behaviour is considered to be illegal, unethical or breaches human rights.
Items related to the well-being of people in the workplace, including:
- Discrimination of any nature, including based on ethnicity, place of origin, religion, gender, sexual orientation, age or disability
- Unethical conduct or behaviour
- Violence or threat of violence
- Substance abuse
- Victimisation via bullying and intimidation by co-workers, being denied a promotion or being moved to a position with lower responsibility; dismissal from employment, or being refused further contract work.
Items related to the well-being of people in the workplace, including:
- Discrimination of any nature, including based on ethnicity, place of origin, religion, gender, sexual orientation, age or disability.
Modern slavery is defined as, but not limited to, the recruitment, movement, harbouring or receiving of children, women or men through the use of force, coercion, abuse of vulnerability, deception or other means for the purpose of exploitation. It includes holding a person in a position of slavery, servitude, forced or compulsory labour, debt bondage or facilitating their travel with the intention of exploiting them soon after (e.g. human trafficking). Other examples of exploitation (not exhaustive) can include prostitution or other sexual exploitation or the removal of organs.
Additional categories and their descriptions will also be available on the ClearView Connects system when you file a report.
It is 乐鱼（Leyu）体育官网I's policy to encourage people to report concerns (鈥渞aise their hand鈥�) without fear of retaliation in accordance with applicable law and regulation. All member firms are prohibited from retaliating against individuals who "raise their hand" for good faith reporting. Please find further information on Non-retaliation聽here.
Any abuse of the 乐鱼（Leyu）体育官网 International hotline may result in action being taken against the perpetrators of the abuse. In the case of partners, employees or contractors of 乐鱼（Leyu）体育官网 member firms, that action may include disciplinary action including dismissal. In the case of third parties this may include termination of commercial relationships and/or legal action. However, provided that you use the system in good faith, you will not face sanctions from us.
ClearView Connects鈩� is a registered trademark of ClearView Strategic Partners Inc.