The Independent Authority for Whistleblower Protection, A.A.I. is the competent authority for the processing, through the external channel, of information concerning:
a) The General Administration of the State and entities that make up the State public sector.
b) Other entities of the public sector, constitutional bodies and bodies of constitutional relevance to which the Article 13 of Law 2/2023.
(c) Entities that are part of the private sector, when the offence or breach reported affects or produces its effects in the territorial area of more than one autonomous community.
All this without prejudice to the agreements that it may sign with the Autonomous Communities to act as an external channel in its territory.