Communications
Shall always base their findings and conclusions upon supporting documentation and factual information in order to render an objective and balanced opinion. They shall not issue, sign or associate themselves with any communication which they know, or should have known, is false or misleading. An employee will disclose, in reports, any material fact or information, the omission of which could render the report misleading. An employee shall promptly disclose to their employer or client, upon their being made aware, any relevant and material information, upon which an employee had previously issued a communication providing it is prudent to do so.

Conduct
Shall always exercise due care and integrity in the performance of their work and be dedicated to their clients or employers. An employee should display objectivity and fairness when dealing with each other and exercise loyalty to the company in a manner deserving of a professional. Employees will always strive to safeguard the interests of the general public and will not lend their name or act in any way, which would discredit the profession, nor will they engage in any illegal or unethical activity.

Competence
Shall maintain their professional competence by continually striving to maintain their proficiency through continuing relevant education and experience. Employees may only accept engagements or assignments for which there is a reasonable expectation that the engagement or assignment will be completed with professional competence and objectivity.

Conflict of Interest
Shall hold himself or herself free of any interest or arrangement, which could in fact or appearance impair their professional objectivity or judgment. Employees shall inform a client or employer of any business connections, affiliations and interests of which the client or employer might reasonably be expected to be informed and shall not use information relating to their employment or an engagement to either directly or indirectly obtain an advantage or benefit.

Confidentiality
Shall treat any and all information that becomes known to them in the course of their work as confidential, save and except where disclosure is required by a court of competent jurisdiction or with the consent of the employer/client, or if an employee becomes aware of illegal activity.