14 C.F.R. § 91.1021 Internal safety reporting and incident/accident response.
Title 14 - Aeronautics and Space
(a) Each program manager must establish an internal anonymous safety reporting procedure that fosters an environment of safety without any potential for retribution for filing the report. (b) Each program manager must establish procedures to respond to an aviation incident/accident.
Title 14: Aeronautics and Space
PART 91—GENERAL OPERATING AND FLIGHT RULES
Subpart K—Fractional Ownership Operations
Program Management
§ 91.1021 Internal safety reporting and incident/accident response.