Our Values

We believe in core values that feature our actions and behavior. These values are:

1. Integrity

   • The principle of integrity imposes an obligation on Baker Tilly Kuwait to be straightforward and
     honest in all professional and business relationships. Integrity also implies fair dealing and
     truthfulness.
   • Baker Tilly Kuwait shall not knowingly be associated with reports, returns, communications, or
     other information where Baker Tilly believes that information:
     • Contains a materially false or misleading statement.
     • Contains statements or information furnished recklessly.
     • Omits or obscures information required to be included where such omission or obscurity
       would be misleading.

2. Objectivity

   • The principle of objectivity imposes an obligation on Baker Tilly Kuwait not to compromise their
     professional or business judgments because of bias, conflict of interest, or undue influence of others.
   • Baker Tilly Kuwait may be exposed to situations that may impair objectivity. It is impracticable to
     define and prescribe all such situations. Baker Tilly Kuwait shall not perform a professional service if
     a circumstance or relationship biases or unduly influences the accountant’s professional judgment with
     respect to that service.

3. Confidentiality

   • The principle of confidentiality imposes an obligation on Baker Tilly to refrain from:
     • Disclosing outside the firm confidential information acquired as a result of professional and
       business relationships without proper and specific authority or unless there is a legal or
       professional right or duty to disclose.
     • Using confidential information acquired because of professional and business relationships to
       their personal advantage or the advantage of third parties.
   • Baker Tilly Kuwait shall maintain confidentiality, including in a social environment, being alert to the
     possibility of inadvertent disclosure, particularly to a close business associate or a close or
     immediate family member.
   • Baker Tilly Kuwait shall maintain the confidentiality of the information disclosed by a prospective
     client or employer.
   • Baker Tilly Kuwait shall maintain the confidentiality of information within the firm.
   • Baker Tilly Kuwait shall take reasonable steps to ensure that staff under Baker Tilly Kuwait’s control
     and persons from whom advice and assistance are obtained respect Baker Tilly Kuwait’s duty of
     confidentiality.

4. Professional Competency and Due Care

   • The principle of professional competency and due care imposes the following obligations on Baker Tilly
     Kuwait :
     • To maintain professional knowledge and skill at the level required to ensure that clients
       receive competent professional service.
     • To act diligently in accordance with applicable technical and professional standards when
       providing professional services.
   • Competent professional service requires the exercise of sound judgment in applying professional
     knowledge and skill in the performance of such service. Professional competence may be divided into two
     separate phases:
     • Attainment of professional competence.
     • Maintenance of professional competence.

5. Professional Behavior

   • The principle of professional behavior imposes an obligation on all professional accountants to comply
     with the relevant laws and regulations and avoid any action that Baker Tilly Kuwait knows or should know
     may discredit the profession. This includes actions that a reasonable and informed third party, weighing
     all the facts and circumstances available to Baker Tilly Kuwait at that time, would be likely to
     conclude adversely affect the good reputation of the profession.
   • In marketing and promoting themselves and their work, professionals shall not bring the profession into
     disrepute. Professionals shall be honest and truthful and shall not:
     • Make exaggerated claims for the services they are able to offer, the qualifications they
       possess, or the experience they have gained.
     • Make disparaging references or unsubstantiated comparisons to the work of others.