Information on the terms and conditions for submitting whistleblowing reports under the Act for Protection of Persons Reporting or Publicly Disclosing Information on Breaches in EY Bulgaria (Whistleblower Protection Act)

This section provides information on the terms and conditions for submitting whistleblowing reports procedure for Ernst & Young Audit OOD, Ernst & Young Bulgaria EOOD, Ernst & Young Law Partnership, EY Regional Shared Services EOOD (collectively referred to as "EY Bulgaria") under the Act for the for the protection of persons reporting or publicly disclosing information on breaches ("Whistleblower Protection Act).

The aim of the Whistleblower Protection Act is to provide protection to persons in the public and private sectors, who report or publicly disclose information about breaches of Bulgarian law or European Union acts, which have come to their knowledge in the course of or on account of performing their employment or professional duties or in another work-related context.

EY Bulgaria has established an internal whistleblowing channel under the Whistleblower Protection Act  and has designated the following persons, within its structure, who will be responsible for receiving, registering and investigating whistleblowing reports (the "Responsible Persons"):

1. Tanya Stivasareva, Data Protection Officer

2. Naiden Kostadinov, Partner Tax and Law Practice

3. Nadya Mihova, HR Manager; and

4. Binnaz Ramadan, In-house Legal Counsel

You can contact the Responsible Persons at the email addresses stated below, at the address of the registered office of EY Bulgaria – 1124 Sofia, Polygraphia Office Center, floor 4, 47A, “Tsarigradsko Shose” Blvd. and by calling +359 281 77 100.

Internal reports submitted under this procedure shall have as their subject breaches of Bulgarian legislation or European Union acts concerning the business activities of EY Bulgaria and should have come to the attention of the reporting person during or on the occasion of performing his/her employment or professional duties or in another work-related context. Internal reports may be submitted by any individual in his/her capacity as:

• A person who has employment or a civil relationship with EY Bulgaria, including job applicants and persons whose employment or civil relationship with EY Bulgaria has been terminated.
• Volunteers and interns (either paid or unpaid) at EY Bulgaria.
• Partner, shareholder, sole shareholder, member of management or supervisory body of EY Bulgaria.
• Suppliers and subcontractors of EY Bulgaria.

Breaches that may be reported under this procedure are described in the EY Bulgaria Whistleblowing Policy and in Whistleblower Protection Act.

Reports shall be submitted to the Responsible Persons, in writing or orally, by any of the following methods:

1. A written report shall be submitted through:

     Email to the following addresses:

For Ernst & Young Audit OOD: whistleblowerEYAudit@bg.ey.com

For Ernst & Young Bulgaria EOOD: whistleblowerEYBulgaria@bg.ey.com

For EY Regional Shared Services EOOD: whistleblowerEYRSS@bg.ey.com

For Ernst & Young Law Partnership: whistleblowerEYLaw@bg.ey.com

• By parcel (by post or courier), on which under the address of the recipient is written the text "whistleblowing report under the Whistleblower Protection Act , strictly confidential", to the address of EY Bulgaria: 1124 Sofia, Polygraphia Office Center, floor 4, 47A, “Tsarigradsko Shose” Blvd.
• Online: via the local channel of each of the above-mentioned entities in the EY Ethics Hotline.
• In person by the reporting person in writing to the Responsible Persons at the office of EY Bulgaria office at the address above.

2. A verbal whistleblowing report shall be submitted through a pre-arranged personal meeting with a Responsible Person. The meeting shall be arranged via the emails indicated above for submitting a written report or by phone:
+359 281 77 100.

EY Bulgaria uses a Whistleblower Registration form (according to the Whistleblower Protection Act) to register a whistleblowing report, whether written or verbal. The reporting person submits the written whistleblowing report by completing the registration form.

For more information on the terms and conditions for submitting internal whistleblowing reports under the APPRPDIB, as well as for their processing, please refer to the EY Bulgaria Whistleblowing Policy.