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Auditing Association of Canada

L’Association canadienne de v√©rification

Supporting EHS and Risk Management - Since 1991


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Code of Ethics

Members of the AAC are responsible to maintain high standards of conduct to those they serve and to the profession.

All AAC members are required to abide by the Code of Ethics (hereafter referred to as the “Code”). The Code sets forth the principles and expectations governing the behavior of AAC members. The principles describe the minimum expectations for behavior.

Non-compliance with the code will be assessed in accordance with AAC policy, and may result in disciplinary action.

Unacceptable or disreputable behaviors not expressly mentioned in "the Code" may also result in disciplinary action.

Each AAC member shall endeavor to:

a. be honest and candid and perform professional services with integrity and due care.

b. be competent, having the required skills, knowledge, and experience to perform the services undertaken.

c. continually seek to improve professional knowledge and skills.

d. serve the client in a conscientious, diligent and efficient manner.

e. hold in strict confidence, except as required by law, information concerning the business and affairs of the client acquired in the course of the professional relationship, and not use this information for personal gain.

f. remain free of influences, interests, or relationships that impair professional judgment, independence, or objectivity, while providing professional services.

g. commit to honest, thorough, and straightforward communication in the performance of professional duties.

h. not be associated with any report, statement, or representation known to be false or misleading.

i. conduct him, herself toward other professional auditors with courtesy and good faith.

j. enhance the public regard for the profession at all times.

k. hold the safety and well-being of the public as paramount.

l. behave within the law, regulatory guidelines and policies.

Supporting EHS and Risk Management since 1991

Building trust & Measuring progress

Supporting members throughout their auditing careers!

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