Pursuant to the provisions of the French Monetary and Financial Code on the reporting of breaches of professional duty to the competent supervisory authorities and on the protection of whistleblowers, the ACPR has set up procedures to receive and handle reports of any potential or actual breach of the requirements laid down by European regulations and by the French Monetary and Financial Code by institutions under ACPR supervision.
Potential or actual breaches and infringements may be reported by, among others, the staff of credit institutions, financing companies, financial holding companies, mixed financial holding companies and the parent companies of financing companies, by the staff of investment firms as well as by the staff employed by external service providers working with the aforementioned institutions. Any member of staff can submit a report through their employers’ internal reporting channel, i.e. within the entity concerned, if they are not at risk of retaliation within the meaning of the measures mentioned in Article 10-1, section II, of the French Law of 9 December 2016, and if there is no risk of evidence being destroyed.
Reports may be sent by mail, along with any evidence to substantiate the reported allegations, to the department appointed by the Secretary General of the ACPR to receive reports, follow up on them and communicate with the whistleblower.
Secrétariat général de l’Autorité de contrôle prudentiel et de résolution
SAIDP - Signalements
75436 PARIS CEDEX 09
FRANCE
In the case of credit institutions established in France and supervised by the ECB (see the available list), reports concerning breaches or infringements of provisions of EU law, over which the ECB has oversight, should be sent directly to the ECB.
When in doubt over which authority is competent to receive a potential or actual infringement or breach report, the latter may be sent to the French Defender of Rights, who will refer the matter to the competent authority.
As part of its supervisory duties, the ACPR analyses all information brought to its attention. Where the reported facts fall outside its jurisdiction, the ACPR informs the reporting party of that fact.
Every report brought to the ACPR gives rise to an acknowledgement of receipt, unless otherwise requested by the whistleblower concerned, or if there are grounds to believe that an acknowledgement of receipt could compromise the confidentiality of the whistleblower’s identity.
The ACPR follows up on reports as it deems appropriate, within the limits of its statutory powers, and informs the authors of these reports, without prejudice to the duty of professional secrecy by which all staff involved in carrying out ACPR missions are bound.
The ACPR collects reports in such a way as to ensure that the authors of these reports are protected, and especially that their identity is protected, and to ensure that any personal data relating to the persons involved in these reports is protected.
These protection measures are without prejudice to the ones implemented within the undertakings concerned, pursuant to the provisions set out in the French Monetary and Financial Code.
Whistleblowers are covered by a specific protection regime. The conditions and practical arrangements associated with these protective measures are provided for in Article 10-1 of the French Law of 9 December 2016.
The law specifies that natural persons who have, in good faith, reported facts to the ACPR that may constitute an infringement or breach, cannot be penalised on such grounds, that their contract cannot be terminated, that they cannot be discriminated against on these grounds, either directly or indirectly, notably in terms of remuneration or career advancement, and that no other adverse action may be taken against them. These protective measures also cover whistleblowers who publicly disclose their report under the conditions provided for in Article 8, section III of the French Law of 9 December 2016.
Individuals that are contemplating whether or not to send such report are entitled to receiving confidential advice.
When in doubt about whether your report fall under the ACPR's remit, you can contact the French Defender of Rights as outlined above.
Updated on the 24th of June 2025
