Professional Code of Ethics

 Integrity: Honest, straightforward, truthfulness, do not conceal any wrong thing, fair dealing
 Objectivity: Fact based, no bias, no conflict of interest, no undue influence
 Professional competence and due care: Maintain professional knowledge and skills, up to date
with all laws, diligent in work, act with due care
 Confidentiality: Should not disclose confidential information unless there is a legal or
professional duty, do not use confidential information for personal advantage
 Professional behavior: Avoid actions which discredits the profession/ members

Public interest
A professional accountant is expected to follow the interest of the following in additions to SH’s Interest

 Employees
 Customers
 Suppliers
 Society/ community

Corporate code of ethics

Employees Customers/ Suppliers Society/ Community

 Better pay  product quality  Job opportunities

 Staff turnover  product safety  CSR
 Staff training  personal date & privacy  Environment/ Pollution
 Working conditions  fair business practices
 Health & safety  fair play with suppliers
 Gender equality
 No discrimination
 diversity