Code of Conduct

Confidentiality
a. Maintain the confidentiality of information obtained from the results of professional and business
relationships
b. Obtaining permission from clients to obtain and process information
c. Describe the limitations surrounding the opinions given when communicating with clients
Professional Behavior
a. Complying with applicable laws and regulations and avoiding any behavior known to the Member may
discredit the Member’s profession
b. The main factors to watch out for:
- Reputation and expertise
- Availability of resources
- Professional standards and ethical standards applied
Integrity
a. Be straightforward and honest in all professional and business relationships
Objectivity
a. Do not compromise professional or business judgment because of bias, conflict of interest or undue influence
from others
b. Members carry out professional activities related to certain issues for two or more parties who have conflicting interests related to these problems
c. The interests of a member are related to a particular problem and the interests of parties who use
professional activities related to these problems are in a conflicting situation
Professional competence and prudence
a. Achieve and maintain professional knowledge and expertise at required levels
b. Act in accordance with professional standards and technical standards in force

KAP KKSP BANDUNG We have been through have proven the ability and quality of our public accounting firm