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From regulation to reality: the new Independent Whistleblower Protection Authority (Autoridad Independiente de Protección del Informante, or A.A.I.) and the challenges of Spanish Law 2/2023 for companies and the public sector
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On 1 September 2025, the Independent Whistleblower Protection Authority (A.A.I), established by Spanish Law 2/2023, which transposes Directive (EU) 2019/1937, began its functions. The A.A.I. will manage the external state channel, support whistleblowers, and will be able to apply penalties for non-compliance