Code of conduct
Preface
As the management and employees of C. Wang Registered Accountant, we have an exemplary role in the market and we act in accordance with generally accepted decency standards and good taste. This translates into communication, method of dressing and mutual manners. During the performance of our duties, employees act in a fair and careful manner in accordance with the requirements of the law, regulations and regulations of our professional organization (NIVRA).
We have drawn up a code of conduct with regard to our attitude and actions. This code of conduct is available to everyone inside and outside our office. The compliance of our code of conduct by everyone associated with our office is systematically monitored by the management. Our code of conduct prescribes basic principles that apply to all our services based on the NIVRA and NOvAA Code of Conduct Regulation (VGC) as they apply to every accounting firm within the accounting industry.
basic principles
Integrity In the Regulation of the Code of Conduct, the professional requirement with regard to integrity is laid down in article A-100.4: “The (..) accountant acts honestly and honestly in his professional and business relations”. A person has integrity if he meets preconceived standards of appropriate behavior. But there is also a meaning of integrity that stands for professional responsibility. Rules and standards often do not specify exactly what integrity entails, but it comes down to a person standing for what he does.
In order to act with integrity, we refrain from anything that is harmful to the reputation of our firm, the profession as a whole and we are honest in our relationship with clients, with other parties in the market and in mutual collegial relationships. We therefore do not make any commitments that we cannot fulfill. We refrain from making statements about relations, third parties and colleagues. We do not refer to clients other than for the performance of the assignment.
Objectivity
We provide our services objectively with due observance of laws and regulations from the government and the provisions from the professional organization (NIVRA) that we are dealing with. We limit ourselves to the facts and do not allow ourselves to be influenced by our own feelings or prejudices, conflict of interest or inappropriate influence by third parties. We do not engage in questionable or forbidden practices of clients or things that are unauthorized.
Expertise and care
Expertise and care within C. Wang Registeraccountant enable us to provide adequate professional services based on the required knowledge and skills in accordance with professional and other professional regulations. In addition to a certain level of knowledge, this also involves professional skill. Delegation, execution of work and file creation are also important. We call this the sound basis. The way in which we have designed this within our office is laid down in a quality control system. This system has been laid down for our office in a quality manual at both office and assignment level. Every employee is required to adhere to the working methods, procedures and regulations laid down herein.
Our level of knowledge is not only brought up to standard and maintained by complying with Permanent Education Obligations that we, as accountants, must adhere to. We also keep as much relevant professional literature as possible and, wherever possible, keep abreast of industry developments. Relevant (technical) topics are discussed in our periodic meetings.
Confidentiality Information about assignments and clients is strictly confidential and is kept secret. This provision is essential for gaining and maintaining trust between our clients and employees. Everyone within C. Wang Registered Accountant is bound by this professional requirement regarding confidentiality. For this reason, a confidentiality clause has been included in the employment contract of our employees. There are a few exceptions to the confidentiality provisions in the legislation, for example in the case of fraud and legal proceedings. These exceptions will only be applied within our office by or with the permission of the management.
Professional conduct Employees at C. Wang Registered accountant act on the basis of the applicable rules of conduct and professional rules. This means that we do not only want to adhere to the basic principles for professional quality in a formal sense, but that the scope and intentions thereof must also be apparent from our behavior. As employees of C. Wang Registered Accountant, we must also behave according to the exemplary function that we have as an accountant. In short, a professional critical attitude and consideration.
Practical elaboration
The above basic principles form the basis for our services. These basic principles also form the basis for our quality control system, which also includes professional and professional standards. This includes the following:
- we are only involved in practices that are legal and ethical;
- we do not accept or pay bribes;
- we only offer those services that fall within our knowledge and experience range;
- we comply with our contractual obligations and report and invoice fairly;
- we respect the confidentiality and privacy of our clients, our employees and others with whom we do business;
- we safeguard our objectivity and independence;
if the situation so requires due to the complexity of issues we are confronted with, or because of the risk, we consult external experts in accordance with the consultation guidelines established by our office;
the operation and compliance of our quality control system is periodically tested by both interns and externals in order to be able to continue to provide high-quality services.
Responsibility
Our code of conduct describes how we should behave and do business in a variety of circumstances and situations. Everyone has the responsibility to consistently and correctly comply with C. Wang's Code of Conduct and policies and to help others to do so.
Violation of the code of conduct
We want to encourage everyone to report and express doubts about compliance with our Code of Conduct in a sincere, reasonable, honest and respectful manner. C. Wang Registered Accountant wants to protect individuals against retaliation. The management is responsible for handling reports that are brought to the attention.
Penalties
If a (suspected) violation of our code of conduct is reported, the situation will be investigated. If necessary, steps follow such as disciplinary measures and in the most extreme case dismissal. This also applies to anyone who instigates or approves violations or has knowledge of them and does not take immediate action to correct them.
