Strive to the best of my ability to serve the needs of a client efficiently and professionally;
Conduct myself in a manner consistent with the high standards and good reputation of Accountants and the Institute.
I shall act with fairness and integrity towards all persons with whom my work is connected, towards other members, and in compliance with the letter and the spirit of current statutory and other legal requirements;
In regard to the affairs of the client, act and perform my professional functions in good faith, honestly and diligently;
Always maintain objective, professional standards and ensure that the legitimate interests of the client being advised are paramount in any recommendations and advice given. Always ensure that the clients interests will rank ahead of any other business pressure on, or business commitment that I may have;
Not attempt to sway the clients judgments to obtain commercial or pecuniary benefit for myself,associates or employer;
Only accept that number of clients that I may effectively and professionally service.
When requested or by law required to do so, to advise a client on the financial management of a company or business entity;
Not act recklessly or maliciously injure, or attempt to injure, whether directly or indirectly, the professional reputation of another person or company;
Not disclose any aspect of the business affairs of a client to a third party except as required by law or underwritten authority granted by the client;
Ensure that any privileged information from my clients or other relevant sources in the course of any assignment is kept confidential;
Report to the client any dishonest or criminal activity discovered in the course of my professional duties;
Have proper regard for the professional standards expected of me and shall not continue in work for which I am not competent without first obtaining such advice or assistance as is necessary to enable the work to be carried out competently;
Maintain professional independence at all times without control or influence from others and, in the event of any potential or current conflict of interest arising, inform all interested parties and offer to withdraw;
Not allow any person to use my practice number, even if they are in partnership with me;
Only charge a client fees for professional services rendered. I will not charge a client fees that is markedly higher than the average rate of fees charged by professional accountants for such services;
Not to use any information gained during the provision of professional services to a client, for personal gain either for myself or for any other person whatsoever;
Improperly obtain or attempt to obtain work; including failing to send a letter of professional courtesy to the previous accountant of any new or prospective client I may engage.
Not discriminate against any client or any employee or contractor of a client, on the basis of race, gender, sex, medical status, marital status, ethnic or social origin, colour, age, disability, religion, culture or language;
Uphold the honour and integrity of the IAC as a professional body and in so doing undertake to pay my membership subscriptions within 14 days of being invoiced or by no later than 31 December each year, for the ensuing year;
Return my certificate, which always remains the property of IAC, within 21 days, should my membership lapse or be terminated for any reason and will no longer display any certificates in my possession or be entitled to use any designatory letters.