» JPA INTERNATIONAL CHARTERJune 10, 2012
JPA INTERNATIONAL CHARTER
1. OUR ORGANISATION
Our relationship within the JPA International network allows us to be involved together in the development of technical knowledge, the distribution of software, exchange of experience and to participate in multidisciplinary training programmes.
2. OUR AMBITIONS
3. OUR VALUES PROFESSIONALISM
- As professionals, we respect the ethical guidelines established in our respective countries.
- As members of a network, we undertake to ensure that there should be no significant financial, material or personal interest which could impair our professional independence in the completion of an assignment or the expressing an opinion.
IN THE CONTEXT OF OUR CONTRACTUAL ACCOUNTING AND CONSULTING ASSIGNMENTS
We undertake to act in accordance with generally accepted accounting standards and to put forward a clear, honest and accurate opinion of the financial situation of the client.
IN THE CONTEXT OF OUR AUDIT ASSIGNMENTS
We undertake not to take any part in the management decisions of our clients. We guarantee that our member firms, their partners and staff members have no significant personal or material involvement or financial interest in our audit clients.
IN THE CONTEXT OF THE INTRODUCTION OF CLIENTS OR CLIENTS INTRODUCED TO OTHER MEMBER FIRMS
We undertake to ensure that each member firm will maintain its full independence. Each member firm is responsible for the work undertaken and advice given when they undertake an assignment for a client of another member firm.