CORAA

Whistleblower Policy and Vigil Mechanism Template (Word)

A draft vigil mechanism and whistleblower policy covering who can report, how, what happens next and protection from retaliation.

Free · CORAA original — SA-aligned
Updated 17 Oct 2026
Covers
Report · investigate · protect
Law
Check section 177 and SEBI
Approval
Board / Audit Committee
Format
Editable Word
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Your firm — letterhead
Appears at the top of the document as the audit firm letterhead.
Used as the letterhead block.
Engagement details
The client and period this document is for.
What’s inside

An excerpt from the template.

Vigil Mechanism and Whistleblower Policy — ___

Effective date: ___ | Approved by the Board / Audit Committee on: ___ | Owner: ___

Draft for adaptation. Section 177 of the Companies Act, 2013 and related rules require certain classes of company to establish a vigil mechanism, and SEBI rules add requirements for listed companies. Check which apply to your company before adopting this draft, and have it reviewed by your advisers.

1. Purpose

↑ Excerpt only — the full template is what you download as Word
About this template

What you’re downloading, and when to use it.

This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.

Everything is generated in your browser and on a stateless API endpoint — no account, nothing stored on our servers. We’ll ask for a work email once before your first download so we can send you the file and the occasional relevant update; after that, downloads on this device are instant. Edit freely in Word, Google Docs or Pages before sending to your client.

Common questions

FAQs.

Does every company need a vigil mechanism?
Section 177 of the Companies Act, 2013 requires it for certain classes of company, and SEBI rules add duties for listed companies. Check whether you fall in a class that must have one.
Should anonymous reports be accepted?
Many policies accept them, with a request for enough detail to investigate. Decide this with your board and counsel.
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