Whistleblower policy requires confidential reporting channels, protections, and Audit Committee oversight for senior-level complaints. Regulation 26 requires registrars to establish and maintain a documented whistle blower policy that provides a confidential reporting channel for suspected fraud, unethical conduct, regulatory or legal violations, or governance vulnerabilities, with protections against retaliation and procedures for fair and timely investigation. Complaints against the board and specified senior personnel are to be addressed to the Audit Committee or equivalent body, while complaints against other employees are to be addressed to the Compliance Officer.