1. Integrity and honesty
The firm aims to be truthful, fair and transparent in professional dealings, to avoid misrepresentation and to honour commitments made to clients, authorities and other stakeholders.
2. Independence and objectivity
The firm seeks to identify and address threats to independence and to exercise professional judgement without bias or undue influence, particularly in assurance engagements.
3. Confidentiality
Information obtained during professional work is treated as confidential and is not disclosed except where authorised, required by law or necessary under professional obligations.
4. Professional competence and due care
Professional knowledge and skill are maintained at an appropriate level. Work is performed with diligence and attention to detail, supported by appropriate supervision and review.
5. Compliance with laws and standards
The firm seeks to comply with applicable laws, regulations and professional standards, including those issued by ICAI and relevant authorities.
6. Respectful working environment
The firm aims to maintain a professional environment where individuals are treated with dignity and can develop their skills and contribute meaningfully.
7. Responsible communication
Communications are prepared with care and intended to be clear, balanced and supported by appropriate analysis. Exaggerated claims, comparisons, solicitation and advertising are avoided.