Code of ethics

All partners and staff are bound by the five fundamental principles of the IESBA code, as adopted by ICPAU:

• Integrity: to be straightforward and honest in all professional and business relationships.
• Objectivity: not to allow bias, conflict of interest or undue influence to override professional judgement.
• Professional competence and due care: to maintain the knowledge and skill required, and to act diligently.
• Confidentiality: to respect the confidentiality of information acquired through professional relationships.
• Professional behaviour: to comply with relevant laws and regulations and avoid conduct that discredits the profession.

For audit and other assurance engagements the firm applies the independence requirements of the code. Where a threat to independence is identified, the engagement is declined or safeguards are applied and documented.

All partners are registered and licensed to practise by the Institute of Certified Public Accountants of Uganda, a member of the International Federation of Accountants. Copies of current and previous practising certificates are available on request.

If you believe a partner or member of staff has fallen short of these standards, contact the firm directly. Concerns may also be raised with ICPAU.