Scope of application of Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons reporting breaches of law in the Union (OJ EU.L.2019.305.17), hereinafter referred to as: directive), significantly expands the group of entities that will be obliged to ensure functioning mechanisms for reporting identified irregularities. Following the Senate amendments, on 14 June 2024, the long-proceeded Act on the Protection of Whistleblowers was adopted (see Journal of Laws of 2024, item 928), the purpose of which is to protect persons reporting breaches of the law in the workplace. This Act, which is the implementation of the above-mentioned directive, is a significant step towards increasing transparency and compliance with the law in Polish public and private entities. The aim of the article is to present the concept and definition of a whistleblower, the systemic regulations contained in the directive, the protection of whistleblowers in the Polish legal system, and, above all, to attempt to answer the question of how an attorney at law should approach the obligation to report irregularities in their daily professional practice, taking into account the obligation to maintain professional secrecy. It should be pointed out that the essence of the profession of an attorney at law as a profession of public trust is associated with the obligation to maintain legal professional secrecy. It is one of the most important professional obligations of an attorney at law and the principles of ethics of this profession. The Code of Ethics for Attorneys at Law (hereinafter: KERP) clearly states that maintaining professional secrecy is the right and obligation of an attorney at law. The authors are of the opinion that the Act on the Protection of Whistleblowers should indicate all entities obliged to maintain professional secrecy, without evaluating them by type, including legal professional secrecy, or specify the numerus clausus of professions to which the provisions of the directive will not apply and which will not be entitled to report irregularities and take advantage of the protection provided by the measures provided for in the Act on the Protection of Whistleblowers.