| 1. |
To act in a professional and unbiased manner. Be truthful, accurate and fair to the assigned work without any fear or favor. |
| 2. |
To disclose to their employer any relationship with the client that may influence the judgment before undertaking any assignment. |
| 3. |
Not to disclose any confidential information like the findings of the audit etc. to any third party unless authorized to do so. |
| 4. |
Not to misrepresent any information that may compromise the integrity of any audit or the auditor registration process. |
| 5. |
Not to accept any gift or any other favour from the organisation audited, or their representatives and not to allow the colleagues to do so. |
| 6. |
Not to act in a manner detrimental to the reputation of NRBPT, the employer or the organisation being audited. |
| 7. |
To co-operate fully in any formal enquiry procedure of NRBPT as per appeals procedure. |
