Code of Ehics Statement

CHARTERED ACCOUNTANTS CODE OF ETHICS

As part of our commitment to you we ensure that we comply with the CAANZ Code of Ethics when performing all engagements.

  The fundamental principles of the CAANZ code of ethics are:

a)      Confidentiality – to respect the confidentiality of information acquired as a result of professional and business relationships and, therefore, not disclose any such information to third parties without proper and specific authority, unless there is a legal or professional right or duty to disclose, nor use the information for the personal advantage of the member or third parties.

b)      Integrity – to be straightforward and honest in all professional and business relationships.

c)       Objectivity – to not allow bias, conflict of interest or undue influence of others to override professional or business judgements.

d)      Professional Competence and Due Care – to maintain professional knowledge and skill at the level required to ensure that a client receives competent professional services based on current developments in practice, legislation and techniques and act diligently and in accordance with the standards issued by the Institute, the External Reporting Board, the New Zealand Auditing and Assurance Standards Board, the New Zealand Accounting Standards Board and other statutory requirements or authoritative guidance applicable to the task or engagement.

e)      Professional Behaviour – to comply with relevant laws and regulations and avoid any action that discredits the member’s profession.

Chartered Accountants in public practice  undergo periodic practice review by the institute, and are required to hold professional indemnity insurance.