Code of Conduct

When you specialise, you excel.

1. Introduction

We are committed to upholding the highest standards of professionalism, integrity, and ethical conduct in the provision of our services. This Code of Conduct outlines the principles and guidelines that guide our firm. We expect everyone with whom we deal to uphold the same standards.

All references to ‘us’, ‘we’, ‘the company’, ‘the group’, ‘the firm’, ‘the Website’ and ‘our’ applies to Cthree Pty Ltd (ABN 50 094 724 204).

Commitment to Ethical Conduct

We are dedicated to conducting all professional activities with the utmost integrity, objectivity, and professional skepticism. Our team members are expected to prioritise ethical considerations in every aspect of their work.

We have adopted the principles of the APES 110 Code of Ethics for Professional Accountants, including Independence Standards as the basis for our conduct.

All references to ‘the code’ applies to the APES 110 Code of Ethics for Professional Accountants, including Independence Standards.

A copy of the code can be found at this address:   https://apesb.org.au/standards-guidance/apes-110-code-of-ethics/ 

3. Understanding and Adhering to the Code

We recognise the critical importance of independence in maintaining the integrity of our services. Team members involved in client engagements must adhere to rigorous procedures to identify and manage any potential conflicts of interest, ensuring compliance with the code.

4. Documentation and Record Keeping

We will maintain comprehensive documentation for all client engagements and related decisions, emphasising the importance of recording ethical considerations and steps taken to ensure independence. This documentation will be regularly reviewed to ensure completeness and accuracy.

5. Ethics Hotline and Reporting Mechanism

We maintain an ethics hotline and reporting mechanism to encourage employees to report any ethical concerns or violations promptly. Our firm commits to treating all reports with confidentiality and conducting thorough and impartial investigations.

6. Regular Internal Audits and Reviews

Internal audits will be conducted periodically to assess the firm’s adherence to the code. These reviews will include an examination of client relationships, financial connections, and potential threats to independence. Findings will be used to implement corrective actions and enhance compliance.

7. Client Communication and Transparency

We will maintain open and transparent communication with clients regarding our commitment to ethical standards. Information regarding the steps taken to ensure independence will be provided proactively, fostering trust and confidence in our professional services.

8. Stay Informed on Regulatory Changes

The firm will actively monitor regulatory updates and changes to the code, ensuring that internal policies and procedures are adapted promptly to remain in compliance with the latest ethical standards. Continuous education and training will be provided to keep our team informed.

9. Continuous Improvement

We are committed to a culture of continuous improvement in ethical practices. Internal policies and procedures will be regularly reviewed and updated to reflect evolving ethical standards, positioning the firm as a leader in ethical professionalism.

Conclusion

This Code of Conduct serves as a guide for our staff to uphold the principles outlined in the code. By adhering to these ethical standards, we reinforce our commitment to excellence, integrity, and the trust our clients and stakeholders place in our professional services.
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