Dubai has introduced a landmark decision to strengthen protections for financial whistleblowers in the public sector. Sheikh Maktoum bin Mohammed bin Rashid Al Maktoum, First Deputy Ruler of Dubai, Deputy Prime Minister, and Minister of Finance, issued Decision No. (2) of 2025 in his capacity as Chairman of the Financial Audit Authority. This decision aligns with Law No. (4) of 2018 on the establishment of the Authority and applies to employees working in entities under its jurisdiction.
The regulation offers clear legal protection for employees who report or disclose financial and administrative violations. Crucially, it also covers those who cooperate with or provide testimony during investigations led by the Financial Audit Authority. By doing so, the move seeks to preserve public funds and reinforce economic and financial integrity across Dubai’s governance system.
Confidentiality, Employment Security, and Legal Framework
Importantly, the new measure ensures that all reports submitted are kept strictly confidential. Employees of the Authority are explicitly prohibited from sharing, revealing, or disclosing any information related to these reports, regardless of circumstances. This provision significantly mitigates risks of retaliation and maintains a safe environment for whistleblowers.
Moreover, the law outlines procedures for requesting protection and sets conditions under which employees are eligible. It safeguards their employment status during and after investigations, thereby encouraging more transparency within government-linked institutions. Investigators assigned to these cases must also possess relevant expertise and uphold full confidentiality throughout the process.
The scope of the law extends not only to those submitting reports but also to individuals providing supporting testimony. These protections apply as long as the Financial Audit Authority accepts the disclosures or testimonies under Law No. (4) of 2018.
Implementation and Broader Oversight Goals
The Director-General of the Financial Audit Authority will issue all required directives to ensure smooth implementation of the law. The new Decision is already in effect and will be formally published in the Official Gazette.
Through this initiative, Dubai is taking a decisive step toward institutional accountability. By fostering a secure channel for reporting wrongdoing, the emirate aims to promote transparency and protect its economic integrity.
