Code of Ethics

Article 1 - Scope

The Code of Conduct identifies the guiding values ​​of the firm and defines the ethical-social that should guide the work of each participant in the operation of the same. The recipients of the provisions contained herein are the Accountants Accountants associates, employees and potential employees. Even societies where the Associates are present such as shareholders, will have to immediately incorporate the contents of this Code of Ethics, providing appropriate internal standards for the dissemination and application among the participants for their operation.

Article 2 - Responsibility

The Code of Ethics and also based on non-legal norms, and aimed at the professional and moral sensibilities of individuals. All participants in the operation of the firm have the moral responsibility to the dissemination and application of the values ​​expressed in the Code of Ethics, with reference to the functions assigned to them.

At the meeting for the approval of the estimates and the draft financial statements, the President of the Assembly of Associates Associates will submit an annual report on compliance with the Code of Ethics inside of the firm, on the activity carried on by him to favor the sharing and application, and the results of tests carried out.

Article 3 - Values-guide of the firm

The guiding values ​​of the firm, who must be inspired daily operations of all components of the organization of the firm, are as follows:

- Customer satisfaction, understood as providing products and services that have the highest responsiveness to the needs, status, culture and expectations of the parties;
- Customization of the service, understood as personal involvement in the search for the maximum value to be assigned to all business relationships;
- Compliance with internal and external, intended as a continuous search mode with appropriate operational organization of the firm and the provisions of the law, both primary and secondary;
- Ethical behavior, understood as the amenability of behavior to the quality standards described in this Code of Ethics;
- Fair remuneration of risk capital of the Association and of the individual participants, understood as the search continues for an adequate return on the complexity and the overall riskiness of the activities carried out;
- Priority to investment in support of existing and constant improvement of the individual, in terms of culture and professional.

The guiding values ​​have equal value, and must be received by third parties such as factors that distinguish the operability of the firm against the competition.

Article 4 - Duty of care

The Code act and operate with constant and scrupulous care, in compliance with the rules and the function assigned to them, directing his conduct to the achievement of the objectives and strategy of the firm.

Article 5 - Duty of honest

All participants in the operation of the firm operate with justice and moral rectitude and refrain from being put in situations from which they can derive utility, advantage or personal convenience. The only income arising directly or indirectly from work are represented by the remuneration and compensation paid by the Associated Studio and / or known to it.

Beneficiaries of the Code of Ethics and forbidden to:

- Accept gifts or other benefits from persons in any way interested in the activities of the firm;
- Promise or pay to third parties sums of money, in kind, or usefulness of any entity or value, to promote or favor the interests of the firm or of other assets and / or its subsidiaries or affiliates.
Exceptions to the above provisions small gifts or courtesies commercial use of low value (for gifts or infomercials for holidays, invitations to conferences, meetings, social gatherings, etc..).

Article 6 - Obligation of transparency

In carrying out customer relations should be paid proper attention to the illustration of the economic, of meaning, of the technical structure, consequences and possible risks, providing in each case the customer an information pack suitable for the taking of decisions.

Written communications, whether regular or occasional, must be clear, complete and easy to understand.

Requests for information and clarification from the customer, whether written or oral, must be treated with competence, clarity and timeliness.

When dealing with the Authority of the category, with the Judiciary, with the Guardia di Finanza and other bodies supervisors, the required information must be provided with timeliness and completeness, trying to comply with the demands in the most complete and meaningful as possible.

Article 7 - Duty of confidentiality

The components of the organization of the firm are expected to more absolute confidentiality on all the facts and documents of which they become aware in the course of their work, with reference both to customers both at Studio Associate.
In addition to the areas prescribed by law, the secrecy includes the internal organization of the firm, internal regulations, projects, ideas and debates, including with regard to facts and circumstances no longer current.

Article 8 - Duty of fair trading

In carrying out the planned activity from professional accountant, Associates, employees and collaborators, should avoid directing the choices of customers to solutions that are not appropriate to culture, quality standards, the objective needs of the customers as well as to comply Laws.
The activity must always be aimed at the satisfaction of the client, avoiding to engage in consulting and services without a reasonable certainty of being able to operate with a level of quality adequate to the expectations and the standard of the customers.

Article 9 - Conduct in social life

In all circumstances of social life, and even outside and places of work, everyone in the organization of the firm should behave in a way to bring honor to their profession, with deep awareness of its social utility.

In the context of the times and places of work, the behavior must be inspired by fairness to colleagues, respect and a spirit of collaboration. In private relationships and forbidden any abuse of the position held that it can bring undue advantages for themselves or for others.

Article 10 - Professional training

The quality of human resources is a treasure of fundamental importance for the life and development of the firm, as well as established by law and labor contracts, to whom the Code of Ethics cure the constant updating of the level of their knowledge, having also care of the cultural, ethical and professional conduct of its employees.

Article 11 - Duty of fairness

Any disputes that may arise within of the firm, whether due to problems of a personal nature, is inherent in situations of offices and functions, should be immediately represented with serenity and objectivity to function hierarchically superior, that will resolve the dispute, taking into account the proper nature of the problem, to the best course for continuing operations, and in the interest of the firm.

Article 12 - Use of Company Assets

The use of corporate assets and strictly functional to the development of the activities of the firm. All participants in the organization of the firm using the goods and business equipment with care and diligence to avoid actions that may damage, breaking it, or be diseconomici for the Study Associate. It 'absolutely forbidden to use any kind of assets of the firm for its own purposes and personal and completely inhibited the removal of documents of any type and / or use for its own purposes.

Article 13 - Doubts interpretative

The Code of Ethics, in case of doubt on any matter relating to the application of the rules contained in it, considering the factual circumstances, must apply to the President of the firm to seek clarification of the conduct.

Article 14 - Breach of the provisions of the Code of Ethics

Violation of the provisions contained in the Code of Ethics may call into question the relationship of trust between the company and the person responsible for the violation. In particularly serious cases, and depending on the circumstances, the violation of the Code of Ethics may result in the consequences of the legal and contractual requirements of Rules in force.

Article 14a

All Associates are expressly committed, in accordance with the rules of professional conduct, communicate to the Secretariat, periodically, a written list of all the names contacted directly and / or indirectly and which can serve the implementation of the customers, but particularly those that are essential to develop knowledge for all, and the resulting synergies between the Customer and / or names themselves.

Article 15 - Additional resulting in the signing of this Code of Ethics

To achieve the objectives arising from the signing of this Code of Ethics, the undersigned declare expressly to stick to the concept of maximum transparency in their behavior and to act solely on behalf of the Employer. Accordingly, the undersigned waive, each for their part, opposition to any checks on their behalf and if they were to exist even by law.

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