We believe in core values that feature our action and behavior. These values are:
- The principle of integrity imposes an obligation on Baker Tilly to be straightforward and honest in all professional and business relationships. Integrity also implies fair dealing and truthfulness.
- Baker Tilly 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.
- The principle of objectivity imposes an obligation on Baker Tilly not to compromise their professional or business judgments because of bias, conflict of interest or undue influence of others.
- Baker Tilly may be exposed to situations that may impair objectivity. It is impracticable to define and prescribe all such situations. Baker Tilly 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.
- 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 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 shall maintain confidentiality of information disclosed by a prospective client or employer.
- Baker Tilly shall maintain confidentiality of information within the firm.
- Baker Tilly shall take reasonable steps to ensure that staff under Baker Tilly’s control and persons from whom advice and assistance is obtained respect Baker Tilly’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:
- 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 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 at that time, would be likely to conclude adversely affects 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 experience they have gained.
- Make disparaging references or unsubstantiated comparisons to the work of others.