Para poder registrar esta denuncia Ud. deberá aceptar los términos y condiciones detallados a continuación

The purpose of this Website - “Site”, “Website” or “Micro - Site”) - is to offer an alternative channel to report potential irregularities, acts of corruption and unethical or illegal behaviors that breach the Code of Conduct or Ethics of the Organization or other applicable rules and laws. Matters regarding legal, accounting, audit and internal control irregularities can be dealt with.
The use of this Site is only one of the available options to channel complaints related to the Organization. Users can also resort to the telephone number provided by the Organization.
Reporting through this Site does not exempt users from responsibilities related to complaints filed to a court.

If users do not agree with the general Terms and Conditions of use detailed below, they are requested not to use or access the information and services offered. These Terms and Conditions will replace and void all previous terms communicated in oral or written form.
When users visit this web page or look for the information there contained, they acknowledge not only that they have read, but also understood and accepted, the general terms and conditions described below.
Users cannot use the web page or the services it offers for illegal purposes or different to those contained in the present notice, harmful to the interests or rights of third parties, or that in any way may harm, render useless or deteriorate the platform, its services, or prevent the normal benefit of the Site by other users. Additionally, they undertake not to introduce programs, viruses, macros, applets, ActiveX controls or any other kind of logical or sequential characters device that causes or that could cause any type of alteration in the computer systems of the Site or of third parties.

PwC does not grant any kind of license or authorization of personal use to users of its intellectual property rights or of any other right relating to its Website and the services it offers. For this purpose, users acknowledge that the reproduction, distribution, marketing, transformation, and, in general, any other form of exploitation, through any procedure, of all or part of the contents provided by PwC is a breach of the intellectual property rights of PwC or of their owner.The reproduction of any web content is strictly forbidden without the express and written consent of PwC or the owners of the rights. Any unauthorized use of the information contained on this Website and any violation of the intellectual or industrial property rights will be subject to legal responsibilities established to that effect.
Access to and use of this Website and of any associated sites take place at users’ own risk. PwC accepts no liability for such connection.

The owner of PwC contents reserves the right to remove, at its own sole discretion, any reference or content that harms (the interests of) a third party.

PwC reserves the right to modify, develop or update the Conditions of use for this Website at any time and without prior notification.

Complainants can submit complaints through the Website with a generic user and password provided by the Organization.Once authenticated, Complainants will have access to a form to report the complaint by providing the following information:

  1. Supplementary complaint: Users must indicate whether the complaint is supplement of another one previously recorded. If so, the previous complaint code and password provided when the complaint to be supplemented was created must be entered.
  2. Details of the complaint [*]: Complainants must summarize the facts of the complaint and the evidence they have.
  3. Period during which the irregularities took place: Indicate the starting and/or end date in which the irregularities happened, including day, month and year according to the format shown.
  4. Area where irregularities took place: Indicate the place where the incident reported took place.
  5. Is the Board and/or Management aware of this problem?: Indicate whether the Management or Directors of the Organization are aware of the facts.
  6. How did you notice this incident?: In this field, information about how Complainants noticed the situation to be reported must be included.
  7. People involved [*]: Information of the person/people presumably involved: Name, relation with the Organization, position and area or associated entity.
  8. Additionally, in the subsequent fields, Complainants can include personal information of those involved in order to contact them. Remember that complaints can be anonymous and will be treated with absolute confidentiality by a team of independent professionals of PwC Argentina.
  9. In the following part of the form, Complainants can attach files of up to 2 MB with evidence, one file at a time.Complainants agree and guarantee the use of reasonable procedures to verify that the attached files do not contain viruses or other computer software that might affect the Site security.
  10. Once the complaint is uploaded, the system will request the creation of a personal password and it will generate a complaint code (which must be kept in a safe place). With this code, Complainants will be able to submit future supplementary complaints.Complainants have 90 seconds to write down the code before the Site automatically redirects to the home page.

[*] The form has mandatory fields, so the complaint will not be sent if those fields are not complete. Upon completion of the form, Complainants will obtain a detail of the complaint submitted and will be able to confirm or modify the information provided. After sending the complaint through this Site, it will no longer be available to Complainants, so the data included in it cannot be modified. Only supplementary information can be added by filling in a new form and indicating the complaint code and password mentioned above.

In order to make the analysis of complaints easier, it is of utmost importance to provide precise information about: What happened, who were involved, when, how and where did the situation take place.

Both the Website and PwC Micro-Site are protected by the regulations on copyright in force. All rights involved, such as their contents and visual design, are exclusively owned by PwC.Therefore, the use, modification, reproduction, distribution, transmission or marketing of the rights involved is strictly forbidden without express and written permission of PwC, except for the cases of quotation rights, use for educational purposes and other recognized honest uses.

All intellectual property rights of the Micro-Site are owned by PwC. The use of any intellectual property right without the previous, express and written consent of the company is strictly forbidden.

PwC makes intensive efforts to provide the most updated and precise information in its Micro-Site. Notwithstanding the foregoing, on some occasions, there may be mistakes or omissions. In such cases, PwC will not be liable for any harm, direct, indirect, incidental, consequent or special damage deriving from the use of the information contained in this Micro-Site, the main platform or recommended or related web pages.

All the information and contents published in this Micro-Site, including but not limited to graphs, text and references to other pages, is provided as it is and is subject to possible modifications without prior notice. The information referred to is provided without warranty of any kind, either express or implied, including but not limited to, a warranty of business or being free of all computer viruses.
PwC does not, in any case, guarantee adequacy, accuracy and integrity of the information contained in this Website or in the recommended web pages. Thus, it will not assume any liability for the mistakes or omissions there might be. Visitors are entirely responsible for verifying and assessing the accuracy, integrity and usefulness of any information available in this web page.

Neither the web platform nor PwC’s Micro-Site guarantee a free and seamless service, but it does state its willingness to make the efforts, within reasonable limits, to make it available for as long as possible.

For any inquiries regarding the Terms and Conditions of use, contact us through the Site.

The access and use of this Site does not oblige PwC to submit the complaint. Complaints will be reported to the contracting Organization in accordance with its particular agreement with PwC.

Both the Complainants as well as the Organization contracting the service agree that they will bear sole responsibility and will protect any third party from any harm, whether direct, indirect or of any other kind, including those resulting from negligence, which may arise from the access, use, supply of information or inability to access this Site.

Likewise, they state they understand that the complaints submitted through this Site do not replace legal or not legal complaints that may be appropriate in each case.
Both the Complainants as well as the contracting Organization expressly understand and agree that PwC will not be liable for any harm, interest or damage, direct or indirect, planned or unplanned, intrinsic or extrinsic, including but not limited to, moral damage, as a result of the use of this service.

PwC undertakes to comply with its obligation to ensure the secrecy of personal data and its duty to treat such data as confidential, and will take all necessary measures to prevent these data from being altered, lost, processed or accessed without authorization.
The Privacy Statement grants:
  • Greater ease of use
  • Updated areas of content
  • Ongoing emphasis in our mission of Privacy protection.
PwC is a global organization fully aware of privacy and strongly committed to preserve your right to privacy. The Privacy Statement adheres to the guidelines provided by the Online Privacy Alliance and meets the requirements established in local and international legislation on data protection. By submitting their personal data, the visitors to our Website express their consent to let PwC use such data as described in this Privacy Statement. Nevertheless, in case of questions, do not hesitate to contact our Privacy Protection Office at

PwC Mission of Privacy Protection
In general, PwC only gathers personal information specifically and voluntarily provided by visitors to our Website when sharing any kind of personal information, and it is used exclusively for the purpose for which it was provided. We acknowledge your information is valuable and we take all necessary measures in accordance with legal requirements in order to prevent these data from being lost, altered, processed or accessed without authorization while under our responsibility. Notwithstanding the foregoing, visitors must be aware of the fact that security measures on the Internet are not impregnable. In every case, the information will be kept confidential, unless its disclosure is required by a court decision and/or when there are justified grounds related to public security, national defense or public health.However, in case visitors apply for a position, the personal information provided by them can be used by PwC staff and/or third parties hired for its management and/or those involved in the staff recruitment process, who will keep such information strictly confidential.We use small text files called “cookies” in order to enhance the experience of the global Site.However, these are not used to make the individual monitoring of visitors to our Site. The use of “cookies” is currently a standard operational procedure for most websites. In spite of that, if users are not comfortable with using “cookies”, browsers now offer the option not to receive them.Our complete privacy policy can be accessed to through the navigation bar on your left.The policy clearly indicates our commitment to create a safe and friendly online experience for visitors to our Site.
PwC is a global leader in the development and implementation of services of privacy security and of third party verification. Our leadership is defined not only by our experience on the development and security of privacy policies, but also by our own example. As our Website has areas where people can share their personal information, we have created PwC’s Privacy Statement to notify visitors to our Website of our policies and practices regarding such data.
We are constantly committed to protect consumers’ privacy both online and offline.
PwC can modify the present commitment in order to adapt it to any legislative and/or judicial amendments which may occur. Under those circumstances, PwC will notify visitors of the modifications introduced reasonably in advance.
Visitors to this Site can exercise their right to access, modify or delete the personal data provided, as established by the local legislation in force.
Users have been unambiguously informed about the authority of PwC and its associated companies to collect, process, store and transfer, on its own account or through third parties, the personal data stored in its databases with administrative, statistical and/or reporting purposes.

Data will be dealt with in accordance with local and international regulations on confidentiality, security and protection of personal data.

As the owner of the data, I expressly state I have been notified of my rights regarding acknowledging, updating, correcting and deleting personal information stored in PwC’s databases.

PwC will have fifteen (15) days from the formal notification of access, update, confirmation or deletion to provide me with the requested information, after accreditation of my identity and correction, update or deletion will follow in case the data were incorrect or incomplete, if applicable. Data deletion will not apply if PwC has the legal obligation to keep such information(including, but not limited to, labor, criminal, credit, etc.laws).

Users guarantee all information, material, contents or observations provided as a result of the complaint submitted in PwC Site do not infringe intellectual or industrial property rights of third parties, nor any other legal regulations.
The information, material, contents or observations other than personal data that users provide to PwC will not be considered confidential. In this manner, PwC reserves the right to use them in the most appropriate manner.

The Organization using the service will have the obligation and will be responsible for establishing and reporting a user account and a common password which will give access to all authorized individuals (possible complainants) to submit complaints through this channel.
There will be an individual user and a shared password for all individuals, but this will not allow the individual identification of Complainants.
Both Complainants as well as the Organization contracting the service agree and guarantee that they (a) will not disclose their password; (b) will not try to obtain the password of any other user; (c) will not leave their workstation without taking reasonable precautions to avoid the access of unauthorized staff; (d) will not allow third parties to have access to their password and (e) will immediately notify PwC and/or the Organization of any suspicion of unauthorized use of the password or the account, or of any security breach they are aware of. PwC will not be liable for any losses or damages which may result from the non-compliance of these regulations.
Both Complainants and the Organization using the service acknowledge that the irregularities reported through this Site can derive in investigations and disciplinary sanctions, if applicable, against the people involved.
In view of the report submitted, staff of PwC or the Organization using the service can request additional information and/or supporting documentation of the incident reported.

Both Complainants and the Organization using the service understand that, if any false information is provided through this Site on purpose, such person will be the only legally responsible for any damage caused to the Organization and/or any person deriving from or related to such information.

All controversies or claims arising from the interpretation or implementation of this document and this web page will be governed by the Argentine legislation, and will be submitted to the jurisdiction of the courts based in the City of Buenos Aires.
The access to web pages of this Site implies the acceptance of all the terms and conditions indicated in this Legal disclaimer.

Declaración de Derecho a la Privacidad


PwC ha diseñado el sitio “Línea de denuncias”, que incluye una Declaración de Derecho a la Privacidad, que otorga:

  • Mayor facilidad de uso.
  • Continuo énfasis en nuestra misión de protección de la Privacidad.

PwC es una organización global que tiene plena conciencia de la privacidad y se encuentra fuertemente comprometida a preservar vuestro derecho a la privacidad. La Declaración de Derecho a la Privacidad sigue los lineamientos establecidos por la Alianza para la Protección de la Privacidad en Línea y cumple con las exigencias previstas en la legislación local e internacional sobre protección de datos. Mediante la presentación de datos personales, un visitante de este sitio web expresa su consentimiento al uso por parte de PwC de dichos datos conforme se describe en esta declaración de derecho a la privacidad. No obstante, en caso de tener consultas al respecto, no dude en dirigir las mismas a nuestra Oficina de Protección de la Privacidad a la dirección

La Misión para la Protección de la Privacidad de PwC

Generalmente, PwC sólo reúne información personal que es específica y voluntariamente suministrada por un visitante de este sitio. Un visitante de este sitio puede elegir suministrar información relacionada a la generación de denuncias. Cuando un visitante nos brinda este tipo de información personal, la utilizamos exclusivamente con el propósito para el que fue suministrada. Reconocemos que vuestra información es valiosa y adoptamos todas las medidas necesarias conforme las exigencias legales, a fin de proteger vuestra información y de evitar su pérdida, adulteración, tratamiento o acceso no autorizados mientras se encuentra a nuestro cuidado. Sin perjuicio de ello, el visitante debe ser consciente de que las medidas de seguridad en Internet no son inexpugnables. En todos los casos, la información será mantenida con carácter confidencial, salvo que su divulgación fuera requerida por resolución judicial y/o cuando medien razones fundadas relativas a la seguridad pública, la defensa nacional o la salud pública. Sin embargo, la información suministrada podrá ser utilizada por el personal de PwC y/o por terceros contratados para el análisis de la misma y/o afectados al proceso de información de denuncias, quienes mantendrán dicha información en forma estrictamente confidencial. Utilizamos pequeños archivos de texto llamados “cookies” para mejorar la experiencia del sitio global; sin embargo, éstos no se utilizan para hacer el seguimiento individual de los visitantes de nuestro sitio. El uso de “cookies” constituye actualmente un procedimiento operativo estándar para la mayoría de los sitios web; no obstante, en caso de no sentirse cómodo con el uso de “cookies”, la mayoría de los browsers ahora permiten a los usuarios optar por no recibirlos. Puede accederse a nuestra política privacidad completa, mediante la barra de navegación que se encuentra a mano izquierda al final de la pantalla. La política indica claramente nuestro compromiso a crear una experiencia en línea segura y amena para los visitantes de nuestro sitio.

A su vez están disponibles los Términos y condiciones de este sitio, en el que se detalla con mayor exactitud el propósito, funcionamiento, obligaciones y responsabilidades legales entre otros.

PwC es líder global en el desarrollo e implantación de servicios de seguridad de privacidad y de servicios de verificación de terceros. Nuestro liderazgo se establece no sólo por el rango de experiencia que tenemos en el desarrollo y seguridad de políticas de privacidad, sino también por nuestro propio ejemplo. Porque nuestro sitio web tiene áreas en las cuales las personas pueden suministrar información personal, hemos desarrollado nuestra Declaración de Derecho a la Privacidad de PwC para informar a los visitantes del sitio web sobre nuestras políticas y prácticas con respecto a dicha información.

Nuestro compromiso a proteger la privacidad de los consumidores tanto en línea como fuera de ella es continuo, por ejemplo, a través de nuestra participación en las siguientes iniciativas de protección de la privacidad en los Estados Unidos:

  • Auditorías y e-Assurance (e-Seguridad) de Protección de la Privacidad de PwC
  • Alianza para la protección de la Privacidad en línea
  • Privacidad y Negocio Americano
  • BBBOnline
  • Confianza en la Web por parte de los Contadores Públicos Matriculados del AICPA

PwC alienta a todos los visitantes a revisar estas iniciativas de sello de garantía de la web, investigar los programas, y buscar activamente un sello de web en todos los sitios que usted visite y en los cuales suministre información personal. PwC podrá modificar el presente compromiso a fin de encuadrar el mismo según las modificaciones legislativas y/o jurisprudenciales que pudieran surgir. En tales circunstancias, PwC pondrá en conocimiento de los visitantes las modificaciones introducidas con una razonable antelación.

Los visitantes de este sitio podrán ejercer los derechos de acceso, rectificación u supresión de los datos personales por ellos suministrados, conforme lo dispuesto por la legislación local vigente.

Limitación de Responsabilidad

El contenido de este Sitio tiene un propósito exclusivamente informativo a los clientes que hayan contratado el servicio de Línea de denuncias y a los usuarios activos, y no deberá ser considerado como la indicación de resultados futuros ni dar certeza que toda la información enviada no sea sujeta a procesos legales o no sea violada por terceras partes. La aplicación e impacto de las leyes pueden variar ampliamente en base a hechos específicos intervinientes. Dada la naturaleza cambiante de las leyes, normas y reglamentos, y los riesgos inherentes a la comunicación electrónica, podrá asimismo haber demoras, omisiones o inexactitudes en la información contenida y volcada a este Sitio. En consecuencia, la información recibida en este Sitio por parte de autores, usuarios y editores no significa que éstos estén prestando ni comprometiéndose a la prestación de servicios legales, contables, impositivos u otro tipo de asesoramiento y servicios profesionales y que dicha información no se ofrece como prestación de ninguno de los servicios anteriormente aludidos. Antes de tomar cualquier decisión o adoptar cualquier medida, usted debe consultar con un profesional de PwC.

Sin perjuicio que hemos hecho todo intento para asegurar que la información contenida en este Sitio ha sido obtenida de fuentes confiables, PwC no se responsabiliza por ningún error ni omisión, ni por los resultados obtenidos del uso de esta información. Toda la información contenida en este Sitio se brinda “en el estado en que se encuentra” a quienes hayan contratado el servicio con PwC, sin garantía de integridad, exactitud u oportunidad, ni de los resultados obtenidos del uso de esta información, y sin garantía de ningún tipo, expresa o implícita, que incluya, entre otras, garantías de cumplimiento, confidencialidad, comerciabilidad e idoneidad para un fin en particular. En ningún caso PwC, sus sociedades o corporaciones vinculadas -, ni los socios, agentes o empleados del mismo, serán responsables ante usted ni ante ninguna otra persona de ninguna decisión o medida tomada confiando en la información contenida en este Sitio, ni de ningún daño directo, indirecto, especial o similar, aun fuera – notificado de la posibilidad de sufrir dichos daños.

Ciertos vínculos en este Sitio podrían conectarse a otros Sitios Web mantenidos por terceros sobre los cuales PwC no tiene ningún control y no constituyen desde ningún punto de vista recomendación o sugerencia alguna. PwC no efectúa manifestaciones con respecto a la exactitud ni ningún otro aspecto de la información contenida en otros Sitios Web.

Acerca del Responsable de este sitio

El contenido de este sitio es provisto por PwC Argentina*, cuyo domicilio es Bouchard 557, Ciudad Autónoma de Buenos Aires (C1106ABG) - Argentina. Teléfono: +54 (11) 4850-000.

*PwC Argentina se refiere a la firma argentina de Price Waterhouse & Co. Asesores de Empresas S.R.L.

Por mayor información sobre este sitio, por favor, envíe un correo electrónico a Contáctenos.

La información almacenada o procesada en este sistema es propiedad de PwC Argentina y ha sido clasificada como DC3 - Información secreta / sensible. Su uso está estrictamente restringido a los usuarios autorizados.
PwC Argentina puede en cualquier momento auditar, consultar y analizar la información registrada o recibida utilizando sus recursos.