Code of Ethics

  • It is essential for members to retain a reputation for integrity. This implies not merely honesty but trustworthiness, fair dealing and truthfulness.

    Such attributes most obviously relate to matters of personal advantage arising from professional activities but they are of equal importance in the way that services to employers and clients are carried out. For example situations occur where opportunities arise to present information in varying ways, which can create entirely different financial pictures. Members must resist any pressure, for whatever reason, to misrepresent the facts. Where professional judgment is exercised in circumstances that might lead to challenge, such judgments and the reasoning behind them should be documented.

    Members are expected, in appropriate circumstances, to provide advice and comment on a financial matter of which they may become aware even if not invited to do so.