Whistleblower Complaint Log

What it is

Audit committees of listed companies must set up procedures for receiving, retaining and treating complaints about accounting, internal accounting controls or auditing matters, and for the confidential, anonymous submission by employees of concerns about questionable accounting or auditing matters. A log is one way to show the procedures work. Other entities benefit from the same discipline.

This log records each complaint from receipt to closure, with acknowledgment and escalation dates, the investigator, status, outcome and a check on how the reporter has been treated. Flags show acknowledgments that are overdue, matters not escalated and cases open past your limit.

When to use it

• When setting up the complaint procedures under the audit committee.
• For the quarterly summary the audit committee reviews.
• When an auditor asks how complaints are handled.

What’s inside

• Parameters for your acknowledgment and closure limits and the as-of date
• Log of up to 60 complaints with days to acknowledge and days open
• Flags for overdue acknowledgment, not escalated, open too long and retaliation checks
• Summary by category, status and channel

Standard cited

This template follows Exchange Act Rule 10A-3(b)(3). It is written in our own words, except for phrases the standard requires the document to contain, with [bracketed placeholders] for client details, amounts in USD and dates as MM/DD/YYYY. Check it against the current standard and your firm’s methodology before use.

Questions

Related templates

• Whistleblower Procedures and Policy
• Investigation Report Template
• Audit Committee Charter
• Fraud Risk Assessment Worksheet

Last updated 11/05/2026. All free templates.