Code of Practice, Conduct & Ethics
-
Confidentiality
Members should commit to maintaining the highest degree of integrity in all their dealings with potential, current and past clients, both in terms of normal commercial confidentiality, and the protection of all business trade information received in the course of providing the business services concerned. Members should extend the same standards to all their customers, suppliers and associates.
-
Ethics
Members should always conduct their own services honestly and honorably, and expect their clients and suppliers to do the same. Members’ advice, strategic assistance and the methods imparted through the training, should take proper account of ethical considerations, together with the protection and enhancement of the moral position of their clients and suppliers.
-
Intellectual property and moral rights
Members should retain the moral rights in, and ownership of, all intellectual property that they create unless agreed otherwise in advance with their clients. In return members should respect the moral and intellectual copyright vested in their clients’ intellectual property.
-
Professional conduct
Members should conduct all of their activities professionally and with integrity. They should take great care to be completely objective in their judgment and any recommendations that they give, so that issues are never influenced by anything other than the best and proper interests of their clients.
-
Laws and Regulations
Members should comply with all the statutory rules and regulations, and be law-abiding. They should also promote improvements to such laws, regulations and other provisions.
-
Honesty and Fairness
Members should conduct all their business dealings with honesty and fairness. They should not solicit advantage from or offer advantage to any person to affect the execution of their duties or exert undue influence upon any person for the purpose of ensuring business.
-
Conflict of interest
Members should declare to their clients/business associates whenever conflict of interest situation, which to the best of their knowledge, arises or has arisen
-
Competence and Best Ability
Members should only undertake business obligations commensurate with their abilities and competence level and should discharge their business obligations and responsibilities to the best of their abilities and diligence.
-
Relationships with Consultants, Sub-contractors and Suppliers
Members should deal with their consultants, sub-contractors and suppliers in a professional, fair and ethical manner.
-
Safety and Training
Members should provide a safe and healthy workplace for their employees and workforce and should encourage continuous professional development and skill enhancement amongst their staff and the workforce.
-
Community and Environment
In the course of their business, members should seek to protect public interest and safety. They should also seek to minimize public nuisance, maximize general safety measures and be sensitive to protection of environment.
-
Delegation of Duties
Members should ensure their employees and those to whom they delegate work (such as sub-contractors/ suppliers) understand the above ethical requirements and demand of them that they comply with these requirements.
Latest Events
Become a Member
Join Now for instant access to members-only resources and training workshop to help your company/organization stay current and ensure your professional success. Start enjoying the many valuable benefits offered to HKCMA Members.