Dubai has introduced new regulations to protect the identity and rights of financial whistleblowers, reinforcing efforts to promote transparency and integrity within the emirate’s 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 role as Chairman of the Financial Audit Authority (FAA).

The directive establishes safeguards for public employees who report financial or administrative misconduct or cooperate with FAA investigations.

Issued under Law No. (4) of 2018, which created the FAA, the new rules apply to employees of entities under its jurisdiction. The decision aims to encourage whistleblowing by providing legal and procedural protections while ensuring the confidentiality of whistleblowers’ identities and reports.

Employees who provide information or testify in investigations will be protected from retaliation or any workplace repercussions. Strict confidentiality protocols are mandated for all FAA staff, who are prohibited from disclosing any details related to whistleblower reports.

To ensure fair and competent oversight, the Decision requires administrative investigators to possess relevant expertise and strictly adhere to confidentiality standards.

The Director-General of the FAA will issue detailed implementation guidelines. The Decision takes effect immediately upon its publication in the Official Gazette.