Conduct themselves in a manner consistent with the highest standards and good reputation of professional Business Advisers and the Company. They shall act with fairness and integrity to all persons with whom the work is connected and towards other members in compliance with the letter and the spirit of all current statutory and other legal requirements.

Maintain objective, professional standards and ensure that the legitimate interests of the client being advised are paramount in any recommendations and advice given. The client’s interests should rank ahead of any other business pressure on or business commitment of the Business Adviser.

Not attempt to sway the client’s judgment to obtain commercial or pecuniary benefit for the Adviser or their Employer.

Not act recklessly or maliciously injure or attempt to injure, whether directly or indirectly, the professional reputation of another person or company.

Have proper regard for the professional standards expected of a Business Adviser and shall not continue in work for which they are not competent without first obtaining such advice or assistance as is necessary to enable the work to be carried out competently.

Maintain professional independence at all times without control or influence from others and, in the event of any potential or current conflict of interest arising, inform all interested parties and offer to withdraw.

Ensure that any privileged information from a client or other relevant source in the course of an assignment is kept confidential in the absence of any public duty or legal obligation to disclose that information.

Where advice based on their skill and judgement is not accepted, take all reasonable steps to ensure that anyone overruling or neglecting the advice is aware of any danger which they believe may result from such overruling or neglect.

Not act in any way which contravenes the Codes of Conduct of any other professional bodies of which they are members and shall seek guidance from the bodies concerned should any potential conflict arise.