How the channel works

01What it is for

This channel allows you to report, confidentially and — if you prefer — anonymously, situations that may constitute irregularities or breaches of the law, of professional auditing and accounting standards or of the CCA Code of Ethics.

It can also be used to share suggestions that help improve the organisation.

02Who can use it

Employees, interns, former employees, clients, suppliers and anyone who becomes aware of a relevant situation relating to Correia Cacho & Associados, Lda.

03What you can report

• Fraud, bribery or corruption
• Conflict of interest
• Breach of auditing standards or professional independence
• Harassment or discrimination
• Misuse of confidential information
• Other ethical or conduct issue

04How we protect your anonymity

• We do not ask for personal data. You only identify yourself if you choose to.
• We do not record your IP address, and we do not use cookies, analytics tools or external services on the public pages.
• Encrypted connection and data. The channel works over HTTPS only, and reports, messages and attachments are stored encrypted.
• No exact time. We store only the date (not the time) of your reports and messages, and notifications to the team are sent in digests at fixed times.
• Clean attachments. We automatically remove metadata (author, company, GPS location, dates, comment authors) from images, PDFs and Office documents, including any photos they contain, and replace file names. The visible content of documents is not changed.
• Personal code. Follow-up uses a random 16-character code that only you know. We store it only in irreversible form: we cannot read or recover it.
• Restricted, logged access. Only authorised people, using two-factor authentication, can access reports, and every access is logged.

05Who handles reports

Reports are received and handled by the Ethics and Compliance Team appointed by CCA. Everyone with access is bound by a strict duty of confidentiality.

Reports involving members of the Management or Partners are handled exclusively by an independent officer. The people concerned have no access to those reports.

Any team member with a conflict of interest in a report is excluded from handling it.

06Protection against retaliation

CCA does not tolerate any form of retaliation — dismissal, demotion, intimidation or any other unfavourable treatment — against anyone who reports in good faith, even if the reported situation is not confirmed. Anyone who retaliates is subject to disciplinary action.

Reports made in bad faith, knowing the information to be false, do not benefit from this protection.

07Time frames and follow-up

• We acknowledge receipt of your report within 7 days.
• We give you feedback on the follow-up within 3 months.
• During the review, the team may ask you for more information through the Follow up page. Check it regularly with your code.

Out of respect for the privacy of the people involved, the feedback may not include every detail of the measures taken.

08Data retention

The content of reports is automatically deleted 36 months after the case is closed. We keep only statistical data with no content (category, dates and outcome) to monitor how the channel is working.

09Other channels

If you prefer, you can also:

• Speak directly and confidentially with the Ethics and Compliance Officer.
• Raise the matter with your line manager or a Partner, if you feel comfortable doing so.

10Tips for a good report

• Describe the facts objectively: what, when, where and who (roles or positions).
• Explain how you found out and whether there are documents or witnesses.
• Separate what you know for certain from what you suspect.
• Keep your follow-up code and check the follow-up page regularly.

11Organisation responsible and contact details

This channel is provided by Correia Cacho & Associados, Lda., headquartered in Maputo. For general enquiries, you can contact the firm at:

These contacts are for general matters and do not offer the confidentiality safeguards of this channel. To report a concern, use this channel or one of the alternatives listed in section 09.