Consultants shall carry out their duties with honesty and diligence, and be objective and unbiased in making their judgements. Consultants shall be loyal to their own organisation or any client for whom they are providing a service. However, they shall not knowingly be a party to any illegal or improper activity.

Consultants shall not enter into any activity which may be in conflict with the best interests of their own organisation or a third party, or which would prevent them from performing their duties in an objective manner.

Consultants must not accept anything of value from any member of an organisation for whom they are providing a service, which might impair the objectivity of their judgement.

Consultants must maintain confidentiality of any information discovered during the course of the audit. They must not use confidential information for personal gain or in any way that would be either illegal or against the best interests of any organisation to whom they are providing a service.

When producing their Reports of Findings, consultants must reveal all material facts discovered during the audit. In particular, they must reveal those facts that could distort the truth about the compliance system or conceal unlawful practices, if not disclosed.

Consultants must maintain high standards of conduct and character in their professional activities and in particular:

• Consultants must not undertake work for which they do not possess the necessary technical and professional competence.
• Consultants should maintain their competency in the fields of compliance auditing by undertaking regular professional development activities.