Reporting of Identified or Suspected Non-Compliance - Reporting Non-Compliance to Those Charged with Governance
22 the auditor shall communicate … (footnote)
4a Subject to compliance with legislation relating to ‘tipping off’ or “prejudicing an investigation”.
In the UK, ‘tipping off’ is an offence under POCA section 333A. It arises when an individual discloses:
(a) that a report (internal or external) has already been made where the disclosure by the individual is likely to prejudice an investigation which might be conducted following the internal or external report that has been made; or
(b) that an investigation is being contemplated or is being carried out into allegations that a money laundering offence has been committed and the disclosure by the individual is likely to prejudice that investigation.