Vigil mechanism required for managers; must include whistleblower policy and safeguards with audit committee access. Regulation 26C requires the Manager to establish a vigil mechanism including a whistle blower policy for directors, employees and other persons to report genuine concerns; it must include safeguards against victimisation and permit direct access to the audit committee chair in exceptional cases. An independent service provider may be engaged to operate the mechanism and shall report to the audit committee, which must review the mechanism's functioning.