In Brief
In his capacity as Chairman of the Financial Audit Authority (FAA), His Highness Sheikh Maktoum bin Mohammed bin Rashid Al Maktoum, First Deputy Ruler of Dubai has issued Dubai FAA Decision No. (2) of 2025 on Job Protection for Whistleblowers in the Public Service (the “Decision”). This 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. It has been accompanied almost simultaneously by Dubai FAA Decision No. (4) of 2025 approving the operational procedures for the Central Violations Committee and the Grievances Committee under the FAA. The operational procedures apply to employees and senior officials, including CEOs and those in higher executive positions of entities within the purview of the FAA.
Key Takeaways
Pursuant to the new Decision, employees working for “Subject Entities” shall be offered protection to bona fide whistleblowers as set out in the Decision. “Subject Entities” are defined as entities that are subject to the FAA’s control. The law which establishes the FAA, Dubai Law No. 4 of 2018, as amended (the “FAA Law”), sets out which entities that the FAA may authorise its duties and powers over, summarised as follows:
- Government Departments; public agencies and corporations; Government authorities and councils, including the authorities supervising Special Development Zones and free zones, such as the Dubai International Financial Centre; and any other entities affiliated to the Government.
- Companies owned by the Government or Government Entities or those in which they hold twenty-five percent (25%) or more of the share capital. The Authority may, at its own discretion, audit companies in which the Government or Government Entities hold less than twenty-five percent (25%) of the share capital.
- Other less common entities, but this includes any enterprise or other entity which the Ruler or the Chairman assigns the Authority to audit.
Therefore, the remit of the new Decision is broad and covers a swathe of Governmental and quasi-Governmental employees. It should be noted, however, that the Government is defined in the FAA Law as the Government of Dubai and so would not cover Federal Government employees.
The process to be followed by Whistleblowers is set out in the FAA Law, summarised as follows:
- The Whistleblower makes a report and a protection request online through a portal on the FAA website;
- The reports submitted to the FAA shall be confidential, and the FAA’s employees may not, in any case whatsoever, disclose, circulate or reveal any data or information included in the report; and
- If the report is accepted as valid by the FAA, then protection is provided.
How does this impact the current situation on Whistleblowing?
Prior to this new law, the following were the only jurisdictions with Whistleblowing frameworks:
• Financial Free Zones: Such as ADGM and DIFC with regulated entities which are subject to the whistleblower legislation; and
• Central Bank of the UAE: The whistleblowing framework of the CBUAE applies only to wrongdoings by CBUAE employees, contractors, and representatives.
This new law will be a welcome introduction and deals with the “heart” of government. This brings the UAE in line with other jurisdictions which provide whistleblowing legislation for government employees.
Seek Legal Counsel:
For tailored advice on how this new whistleblowing framework may impact your organization or to ensure compliance with the latest FAA regulations, please reach out to our Partner Gerry Rogers.
