Code of Conduct
At A Prodromou & Co Ltd we are committed to act with due professionalism and integrity. Our success is dependent on the way our people conduct themselves every working day, both within and out of the office. The Firm follows The Code of Ethics and Conduct which is set out in section 3 of the ACCA Rulebook and defines the standards of ethical conduct that the Firm requires of its people. The code applies equally to all employees regardless of title or position.
The Fundamental Principles set out the obligations placed on all members, whether or not they are in practice. The five principles are set out below:
- Integrity – Members shall be ‘straightforward and honest in all professional and business relationships.
- Objectivity – Members shall not allow bias, conflicts of interest or the undue influence of others to compromise their professional or business judgement.
- Professional competence and due care – Members have a continuing duty ‘to maintain professional knowledge and skill at a level required to ensure that clients or employers receive competent professional service’. Members shall ‘act diligently in accordance with applicable technical and professional standards when providing professional services’.
- Confidentiality – Members shall respect the confidentiality of information ‘acquired as a result of professional and business relationships’, and shall not disclose any such information to third parties ‘without proper and specific authority or unless there is a legal or professional right or duty to disclose’. Similarly, confidential information acquired as a result of professional and business relationships shall not be used to the personal advantage of members or third parties.
- Professional behaviour – Members shall comply with relevant laws and regulations and shall avoid any action that may discredit the profession. The ACCA Rulebook goes further, and states that members shall ‘behave with courtesy and consideration’ towards all with whom they come into contact in a professional capacity.