Article 14 Reporting of breaches and protection of reporting persons

Directive (EU) 2019/1937 of the European Parliament and of the Council(⁴¹)Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons who report breaches of Union law (OJ L 305, 26.11.2019, p. 17). shall apply to the reporting of breaches of this Regulation, Regulation (EU) 2023/1113 and any administrative act issued by any supervisormeans the body entrusted with responsibilities aimed at ensuring compliance by obliged entities with the requirements of this Regulation, including AMLA when performing the tasks entrusted to it in Article 5(2) of Regulation (EU) 2024/1620;, and to the protection of persons reporting such breaches.

Obliged entities shall establish internal reporting channels that meet the requirements set out in Directive (EU) 2019/1937.

Paragraph 2 shall not apply where the obliged entity is a natural person or a legal person whose activities are performed by one natural person only.