Principles of Business Conduct
The principles below outline the manner in which the firm seeks to conduct its
professional activities and relationships.
1. Integrity and honesty
The firm aims to act with integrity and honesty in all professional dealings. This
includes being truthful, fair and transparent in communications, avoiding
misrepresentation and honouring commitments made to clients, authorities and
other stakeholders.
2. Independence and objectivity
Independence and objectivity are essential to the work performed by the firm,
particularly in assurance engagements. The firm seeks to identify and address
threats to independence and to exercise professional judgement without bias or
undue influence.
3. Confidentiality
Information obtained in the course of professional work is treated as
confidential and is not disclosed outside the firm, except where disclosure is
authorised by the client, required by law or necessary in the context of
professional obligations.
4. Professional competence and due care
The firm strives to maintain professional knowledge and skill at a level required
to ensure that clients receive competent services. Work is performed with due care,
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 other relevant authorities. Internal
policies and guidance are designed to support this objective.
6. Respectful working environment
The firm aims to foster a working environment that is respectful, inclusive and
professional, where individuals are treated with dignity and have the opportunity
to develop their skills and contribute meaningfully to engagements.
7. Responsible communication
Communications, whether written or oral, are prepared with care and are intended
to be clear, balanced and based on appropriate analysis. The firm avoids
exaggerated claims or comparisons and does not use communication as a means of
solicitation or advertising.