Code of Conduct

All members of the Association shall at all times:

1. So order their conduct as to uphold the dignity and reputation of the profession and of the Association and of its members

2. Discharge their responsibilities with integrity, honesty and diligence

3. Treat all persons fairly and with respect

Definitions

The definitions set out below apply throughout these rules.

For the purposes of these Rules:

'Members' includes a member or members of any class.

THE FUNDAMENTAL PRINCIPLES:

Integrity – to be straightforward and honest in all professional and business relationships. Integrity also means that members must not knowingly be associated with misleading information.

Objectivity – not to compromise professional or business judgements because of bias, conflict of interest or undue influence of others. If undertaking an assurance engagement, members must also be and appear to be independent. Professional Competence and Due

Care – to attain and maintain professional knowledge and skill at the level required to ensure that a client or employing organisation receives competent professional service, based on current technical and professional standards and relevant legislation; and act diligently and in accordance with applicable technical and professional standards.

Confidentiality – to respect the confidentiality of information acquired as a result of professional and business relationships. Confidential information must not be disclosed outside the organisation without authority, unless there is a duty or right to disclose, or disclosure is in the public interest and permitted by law.

Professional Behaviour – to comply with relevant laws and regulations and avoid any conduct that the professional accountant knows or should know might discredit the profession.

A1. Professional competence

A1.1 Members shall avoid undertaking work which is beyond their capabilities. Therefore members shall undertake to:

Upgrade their professional knowledge and skill and encourage others to do so;

Maintain adequate awareness of technological developments, procedures, standards, laws and statutory regulations which are relevant to their field

A1.2 Members shall not maliciously or recklessly injure or attempt to injure whether directly or indirectly the professional reputation of others, whether they are members or not.

A1.3 Members shall show proper regard for the sanctity of data. In particular members will:

Not knowingly alter, manipulate, fabricate or misrepresent data.

Ensure that primary data used in any publication or report are available in a form that would allow for independent scrutiny and that sufficient details of any experiments, by which the data were derived, are available to allow others to replicate such experiments.

A1.4 If members are co-authors rather than primary authors of reports and publications then they should establish and agree the extent of their professional responsibility for the validity of the work with the primary author.

A2. Public interest

A2.1 Members shall act in accordance with the principles of good ethics and sustainability and not do anything, or permit anything under their authority to be done, of which the probable and involuntary consequences would, in their professional judgement

Endanger human life or safety; or

Expose valuable property to the risk of destruction or serious damage; or

Needlessly pollute the environment except when legally authorised to do so.

A2.2 In their work, members shall respect all relevant laws and statutory regulations.

Membership Status and Code of Conduct:

If a member is found to violate the Code of Conduct, either before or during their joining of the Association they may be barred from the Association for a specific amount of time or the duration of their membership and may also be barred in the future. If an individual breaks the law, they will be subject to reporting to the proper law enforcement authorities. The above will be process will be carried out as per the By-laws of the Association.