In his capacity as Chairman of the Financial Audit Authority, His Highness Sheikh Maktoum bin Mohammed bin Rashid Al Maktoum, First Deputy Ruler of Dubai, Deputy Prime Minister, and Minister of Finance of the UAE, has issued Decision No. (2) of 2025 regarding the protection of public employees who report or disclose information related to financial or administrative violations, or who cooperate with the Financial Audit Authority in Dubai.
The Decision is issued pursuant to Law No. (4) of 2018 on the establishment of the Financial Audit Authority and its amendments, and applies to employees of entities overseen by the Authority.
The Decision aims to safeguard public funds and uphold the financial and economic integrity of the Emirate. It enables employees to report financial and administrative violations, as defined by Law, and to provide testimony during investigations conducted by the Financial Audit Authority in Dubai, without being subject to any form of pressure. The measure supports the effective detection and disclosure of such violations.
The Decision also aims to safeguard the employment status of whistleblowers who submit reports or provide testimony during administrative investigations conducted by the Authority. It defines the procedures and conditions for requesting protection and establishes the legal and procedural frameworks necessary to encourage employees to report violations within entities under the Authority’s oversight.
The provisions of the Decision apply to employees of entities under the Financial Audit Authority in Dubai whose reports or statements regarding violations are accepted by the Authority in accordance with the Law. They also extend to employees requested to provide testimony during administrative investigations related to such violations.
Under the Decision, all reports submitted to the Authority are treated with strict confidentiality. Employees of the Financial Audit Authority in Dubai are strictly prohibited from disclosing, sharing, or revealing any data or information contained in these reports under any circumstances.
Investigators tasked with conducting administrative investigations must possess the necessary expertise relevant to the nature and procedures of such cases. They are also required to fully uphold the principle of confidentiality to ensure that whistleblowers are not exposed to any harm.
The Director General of the Financial Audit Authority in Dubai will issue the required decisions to implement this Decision.
The Decision is effective from the date of its issuance and will be published in the Official Gazette.