As a registered professional accountant by qualification of membership in such associations, we will practice with integrity and objectivity, being independent of those they serve in accordance with the standards prescribed by the bylaws of the association without favour pr prejudice in any way.

We shall observe and practice the principles in the various diciplines of accounting, using individual judgement in conducting ourselves to promote unquestionable honesty and integrity and will promote the highest possible accounting standards to the end of advancing the interests of their company and their clients.

We shall not knowingly be party to any illegal or improper activity, and shall refrain from actions which may be in conflict or which would prejudice our ability to carry out objectively our duties and responsibilities.

We shall be dilligent, thorough and completely candid when expressing an opinion or making representations in financial statements which have been examined. We shall also substantiate such expressions with adequate factual evidence and shall limit our expressions to conform with our professional expertise.

We as a representative of the profession, should maintain a keen consciousness of the public interest, and support efforts to achive equality of opportunity for all people. We will behave honorably both in our personal and professional life and avoid any conduct that might erode public respect and confidence.

We will work with the utmost care and attention in the interests of our clients, however we will not be wreckless or cavalier in our representation of financial information.