The Canadian Government requires publicly-traded organizations provide an anonymous ethics reporting hotline. Multilateral Instrument 52-110: Part 2.7  Audit Committee Responsibilities-

“(7) An audit committee shall establish procedures for:

(a) the receipt, retention, and treatment of complaints received by the issuer regarding accounting, internal accounting controls, or auditing matters; and

(b) the confidential, anonymous submission by employees of the issuer of concerns regarding questionable accounting or auditing matters.”