To facilitate the attainment of the highest possible standards of corporate governance, the Academy has, on the advice of PricewaterhouseCoopers, its external auditor, put in place a policy on whistle-blowing (the “Policy”). The Policy seeks to ensure that staff of the Academy can bring unethical or fraudulent practices or wrongdoings at the work-place to light so that damage control or remedial action can be taken promptly. The Policy sets out procedures for staff of the Academy to report to an independent Whistle-blowing Investigation Officer (the “WBIO”) matters relating to breaches of: (a) workplace policies ensuring effective and efficient operations; (b) measures safeguarding assets and resources of the Academy; (c) reliable and truthful financial reporting; (d) applicable laws and regulations; or (e) fair treatment of all staff, especially with regard to health and safety issues; which result in either financial or reputational loss, both actual and potential, to the Academy. The Policy provides procedures to enable wrongdoings at all levels to be reported and such reports to be properly followed up on. It also provides safeguards to minimise the likelihood of abuse of the Policy. Staff of the Academy are notified of the Policy. They are briefed, in particular, on the procedure for the making of reports, the process which their report will set in motion, the rights and responsibilities of the WBIO, how their identities are kept confidential, and how their rights are protected after they report the wrongdoing(s). The WBIO has clearly-defined responsibilities and sufficient powers to make effective and adequate investigations. If necessary, the officer being investigated could be suspended from duty pending investigation. All findings of the WBIO are conveyed to the Audit Committee (chaired by a Judge of Appeal), which will then inform the President of the Academy (the “President”) and the senior-level Executive Committee of the Academy. The President and the Executive Committee will then decide on the appropriate action(s) to be taken. Law firms and other external parties dealing with the Academy may also direct complaints to the WBIO, who may be contacted at SALWBIO@singnet.com.sg.