Our Ethical Code


Objectivity

Account specialist should be honest without bias, should not admit interests conflicts and other people´s interference so that the objectivity is ensured.

Competence and appropriate care

Account specialist is to provide expert services with appropriate care, competence and attention and has a permanent obligation to maintain expert knowledge and skills on the level required, to deliver advantage of professional services resulting from the latest practice, legislation and techniques.

Information confidentiality

Account specialist ought to preserve confidentiality of information acquired during provision of expert services and ought not to use or declassify this information without proper and particular authorization or if legal or professional duty does not require declassification of this information.

Professional conduct

Account specialist should act in a way consistent with goodwill of his or her profession and avoid any activity, which could harm reputation of his or her profession.

Expertise standards

Account specialist is to provide expert services consistent with relevant professional and occupational standards.

Independence

Account specialist providing assurance services should be up to standards of independence, which require state of mind enabling presentation of opinion without influence of damaging matters, that allows to act in integrity and to apply objectivity and professional scepticism.

Tax practice

Tax advisor providing expert tax services is entitled to ensure the best position for his client or employer, so long as he or she provides services with required qualification, without violation of trustworthiness and objectivity regarding his or her opinion and respecting the law. Any doubts could be solved in favour of client. Providing tax advisory services is specified in Act no. 78/1992 about tax advisors and the Slovak Chamber of Tax Advisors. Tax advisor has no right to keep client or employer in belief that prepared and offered tax advisory is invulnerable. Tax advisor should instead make sure that client or employer is aware of restrictions concerning tax advisory so that he or she would not misinterpret expression of opinion as a fact statement.

Atmosphere of mutual confidence and cooperation

Account specialist, auditor and tax advisor creates conditions of mutual confidence and cooperation.

Client comes first

Client´s legitimate interest comes first when providing service.