1. The Firm shall behave with courtesy and consideration towards all with whom it comes into contact during the course of performing professional work.
2. The interests of the Client shall be placed before those of the Firm.
3. Information acquired in the course of performing professional work shall not be disclosed except where prior consent has been obtained from the Client, or there is a statutory obligation to disclose.
4. Every Client shall be issued with a Letter of Engagement or with the Terms and Conditions upon which professional work will be undertaken. The Letter of Engagement  or Terms and condition shall set out the nature of the work to be undertaken, the fee structure and payment terms, and the circumstances in which expenses may be incurred in addition to those fees.
5. The Firm shall diligently undertake the professional work that it takes on, and will ensure that there are adequately qualified personnel, whether academically or by experience, to carry out the work.
6. The Firm shall disclose to the Client any commission or other benefit that it derives from undertaking professional work for the Client, or from working on projects for the Client. Such commission or other benefit will be credited to the account of the Client within the books of the Firm, in partial satisfaction of any fees outstanding or that become due to the Firm for professional work being, or to be undertaken, for the Client.
7. The Firm will disclose to the Client any apparent conflict of interest which might influence or impair its judgement or objectivity on a particular assignment.
8. Professional work shall be undertaken by the Firm as expeditiously as possible, and should any event arise which might amend the indicated completion date of professional work that has a defined delivery date, then the Firm shall advise the Client with as much advance warning as shall be possible in the circumstances.
9. Where the acceptance of continuance of an assignment for a Client would materially prejudice the interests of any other Client, that assignment will be declined or discontinued. In the case of discontinuance, a programme of disengagement will be agreed with the Client so as to minimise any disruption.
10. The Firm shall not encourage any employee of the Client, by implication or otherwise, to seek alternative employment.
11. The Firm shall pass on to the Client the Intellectual Property in any idea or report commissioned exclusively by the Client, to the extent that it is within the rights of the Firm to do so.
12. To provide to the Client the Rules for handling client Money where funds are received from the Client ahead of the rendering of any fee note for services undertaken.
13. To the extent that they are not incorporated herein, to observe at all time the Code of Professional conduct of the Association of Chartered Certified Accountants of which the proprietor of the Firm is a Member. 

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