Code of Conduct

Certified personnel shall at all times maintain the reputation of HKICA and and maintain fairness and integrity to all people relevant to their work. According to this principle, certified personnel shall sign an agreement and commit to comply with the following Code of Conduct: -

(a) to act professionally and ethically;
(b) to strive to increase the competence and prestige of the auditing profession;
(c) to assist those in their employ or under their supervision in developing management, professional and auditing skills;
(d) to take due professional care and not undertake audits they are not competent to perform;
(e) not to represent conflicting or competing interests and to disclose to any client or employer any relationships that may influence their judgment;
(f) not to discuss or disclose any information relating to an audit unless required by law or authorized in writing by the audited and the auditing organizations involved;
(g) not to accept any inducement, commission, gift or any other benefit from audited organizations, their employees or any interested party or knowingly allow colleagues to do so;
(h) to make fair presentations of audit findings based on verifiable audit evidence and not intentionally communicate false or misleading information that may compromise the integrity of any audit or the auditor certification process;
(i) not act in any way that would prejudice the reputation of the personnel certification body or the auditor certification process and to co-operate fully with an inquiry in the event of any alleged breach of this code.; and
(j) not to provide consultation to the auditee.