Policy: Anti-Fraud and Whistle-blowing

The Anti-Fraud and Whistle-Blowing Policy'intends to provide guidance to associates and partners and should be read in conjunction with all other Policies and procedures in relation to prevention, detection and reporting of fraud.

The Anti-Fraud and Whistle-Blowing Policy is designed to:

• Promote standards of honest and fair conduct
• Encourage prevention of fraud and corruption
• Maintain strong systems of internal control
• Promote detection
• Pursue a zero tolerance policy and bring to justice anyone who commits acts of fraud or corruption
• Recover any losses incurred