DSO does not tolerate any malpractice, impropriety, statutory non-compliance or any wrongdoing involving our employees and business associates. Dedicated channels of communications are made available for one to report, in good faith and without fear of retaliation, any unethical, fraudulent or corrupt practices by DSO's employees for appropriate investigation and action, subject to applicable laws.

Hotline: 6705 7196 (Mon - Fri, 9am - 6pm)

Email: dso-wb@RSMSingapore.sg

Fax: 6594 7985

Post: RSM SG Risk Advisory Pte Ltd, 8 Wilkie Road #03-08 Wilkie Edge Singapore 228095

Please attention your submission to Tan Boon Yen.

Guidelines on the Use of the DSO Whistleblowing Channel:

1. To promote responsible use of the whistleblowing channel, the whistleblower should identify him/herself and provide contact details when raising a concern or providing information. He/she can be assured that his/her identity and concerns or irregularities raised will be treated with strict confidentiality. This is to protect genuine whistleblowers from the fear of reprisal or any unfair treatment as a result of their report.

2. Whistleblowing must be done in good faith. A whistleblower who reports a suspected activity in good faith will not be faulted if the allegation eventually turns out to be untrue. However, if a whistleblower makes an allegation frivolously or out of maliciously intent, legal action may be taken against him/her, as the case may be, including reporting the matter to the police.

3. In reporting any unethical, fraudulent or corrupt activity, the whistleblower shall, to the best of his/her ability, ensure that the information he/she provides is accurate and supported by evidence.

To facilitate investigation, the report should include:

a. Dates or period of time of the suspected activity

b. Details of the parties involved (eg. name of the staff)

c. Place/location where the activity took place

d. Evidence (if possible) substantiating the allegation

f. Details of the suspected activity and any other details or information that could assist in the investigation