--- title: "Article 14 — Reporting of breaches and protection of reporting persons" type: regulation legal_status: in_force source: "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32024R1624" source_retrieved: 2026-09-29 shortTitle: "Article 14 — Reporting of breaches and protection of reporting persons" instrument_type: level1_regulation authority: Commission binding: true binding_character: binding mica_level2: false legal_basis: "Regulation (EU) 2024/1624" instrument: amlr celex: "32024R1624" regulation: AMLR regulation-full: "Regulation (EU) 2024/1624" article: 14 status: in_force object_id: eu.amlr.legal_text.article.14 text_version: "Regulation (EU) 2024/1624, OJ L, 2024/1624, 19.6.2024" source_url: "https://eur-lex.europa.eu/eli/reg/2024/1624/oj/eng" check_status: matched verified: true last_checked: 2026-10-26 --- *In force · applies from 10 Jul 2027 · Regulation (EU) 2024/1624, OJ L, 2024/1624, 19.6.2024 · Checked against EUR-Lex on 26 Oct 2026 · [Official source](https://eur-lex.europa.eu/eli/reg/2024/1624/oj/eng)* 1. Directive (EU) 2019/1937 of the European Parliament and of the Council shall apply to the reporting of breaches of this Regulation, Regulation (EU) 2023/1113 and any administrative act issued by any supervisor, and to the protection of persons reporting such breaches. 2. Obliged entities shall establish internal reporting channels that meet the requirements set out in Directive (EU) 2019/1937. 3. 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. *** [Chapter II — Internal policies, procedures and controls of obliged entities](../chapters/ii.md) · [← Article 13](13.md) · [Article 15 →](15.md)