CODE OF CONDUCT FOR MEMBERS

ABSUC  encourages its members to pledge commitment to a professional code of  conduct. To facilitate this, ABSUC has established a category of  'corporate member,' which is achieved by submitting the following signed  statement. Are you an ABSUC member who has not yet signed the code?

As  a self-ascribed corporate member of ABSUC, the information and services  that we provide must be of the highest quality and reliability. We  consequently commit ourselves:

• To conduct our professional activities with integrity and honesty, and free from any misrepresentation or deliberate bias.

• To conduct our professional activities only in subject areas in  which we have competence through education, training, or experience. We  will engage or collaborate with other professionals in subject areas  where we are less competent.

• To ensure that our professional activities promote sustainable and  equitable actions as well as a holistic approach to SME finance and  corporate sustainability.

• To check that all policies, plans, activities, or projects with  which we are involved are consistent with all applicable laws,  regulations, policies, and guidelines.

• To refuse to provide professional services whenever a professional  is required to falsify or bias the analysis or omit or distort facts to  arrive at a predetermined finding or result.

• To disclose to investors and clients in all written reports, any  personal or financial interest that could reasonably raise concerns as  to a possible conflict of interest.

• To continually strive to improve our professional knowledge and  skills and to stay abreast with new developments in corporate  sustainability, information, and financial management, and our  associated fields of competence.

• To acknowledge the sources we have used in our analysis and the preparation of reports.

• To accept that our names will be removed from the list of  self-ascribed corporate members of ABSUC should we be found to be in  breach of this code by a disciplinary task group constituted by the  ABSUC Board of Directors to consider any complaint lodged against our  professional conduct.