Code of Ethics
Introduction
The reliance of the public and the business community on the information reported by environmental auditors imposes an obligation that environmental auditors maintain high standards of technical competence and integrity.
Professional Conduct
Article I. Members as professionals shall exercise honesty, objectivity and diligence in the performance of all their professional duties and responsibilities.
Article II. Members shall not engage in any act or omission of a dishonest, deceitful or fraudulent nature.
Article III. Members shall continually seek to maintain and improve their professional knowledge, skills and competence.
Article IV. Members shall not knowingly misrepresent facts and when expressing an audit opinion shall use all reasonable care to obtain sufficient facts to support all statements. In their reporting, members shall reveal all facts which if not revealed could distort the report.
Article V. Members shall avoid any activity which would prejudice their ability to carry out their professional duties and responsibilities objectively.
Article VI. Members shall not use confidential information gained in the course of an audit for personal gain. Members shall not disclose confidential information gained in the course of an audit unless disclosure of such information is required by law.
Conduct of Members
Article I. Members shall abide by this Code of Ethics and support the objectives of the Auditing Roundtable.
Article II. Members shall not represent their acts or statements in such a way as to lead others to believe they officially represent the Auditing Roundtable unless duly authorized to do so.
Article III. Members shall not directly market their professional services at the Auditing Roundtable meetings.
Article IV. Applicants for Membership and candidates for elective office in the Auditing Roundtable shall not misrepresent any credentials submitted in support of their applications or candidacy.
Article V. Members in good standing may communicate their Membership and their acceptance of this Code of Ethics. However, they may not in any way imply that they are endorsed by the Auditing Roundtable or its Board of Directors.
