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It is a condition of certification that you agree to act in accordance with, and be bound by the register if you have not done so already.
following IRCA Code of Conduct:
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1. To act in a strictly trustworthy and unbiased manner in relation to both the organisation to
which you are employed, contracted or otherwise formally engaged (the audit organisation)
and any other organisation involved in an audit performed by you or by personnel under your
direct control.
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2. To disclose to your employer any relationships you may have with the organisation to be
audited before undertaking any audit function in respect of that organisation.
3. Not to accept any inducement, gift, commission, discount or any other profit from the
organizations audited, from their representatives, or from any other interested person nor
knowingly allow personnel for whom you are responsible to do so.
4. Not to disclose the findings, or any part of them, of the audit team for which you are
responsible or of which you are part, or any other information gained in the course of the audit
to any third party, unless authorised in writing by both the auditee and the audit organization
to do so.

5. Not to act in any way prejudicial to the reputation or interest of the audit organisation.

6. Not to act in any way prejudicial to the reputation, interests or credibility of IRCA.

7. In the event of any alleged breach of this code, to co-operate fully in any formal enquiry
procedure.

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http://www.irca.org/en-gb/certification/code-of-conduct/ 11/04/2013