Saenz Aguilar & Associates: Code of Conduct

1.1 General

This Code establishes rules of conduct that all employees must comply SAENZ AGUILAR & ASSOCIATES , by the mere fact of being, regardless of the activity engaged whether they acted in the areas of audit , accounting or consulting.


1.2 General Principles.

SAENZ AGUILAR & ASSOCIATES is committed to providing its clients the highest level of professionalism in the execution of his works that will satisfy and meet the requirements of public interest. To which all employees must meet four basic needs:

a) Credibility of the information and information systems
b) Professionalism recognized by customers
c) Best quality in providing professional services to our customers
d) Attachment in all its actions to the provisions of the Code of Professional Ethics of Certified Public Accountant.

1.3 Basic Characteristics of the employees.

The employees of SAENZ AGUILAR & ASSOCIATES , must be exemplary in their professional career, looking at the ethical standards outlined in this code of conduct.

The employees of SAENZ AGUILAR & ASSOCIATES , have the commitment of loyalty to the company, ie to be faithful and constant in all their actions, both inside and outside.

Must be a professional to characterized by honesty, objectivity, accountability, confidentiality and integrity in all their actions.

It requires continuous training that will provide clearance for the purpose of providing services based on current development in practice, legality and to provide added value for our customers.

1.3 Competing interests

A conflict of interest occurs when an employee's personal interests or the interests of a third party competing with the principle of objectivity, which is the obligation to be fair, intellectually honest and free of conflicts of interest. Whenever possible, employees should avoid conflicts of interest. If there had been a conflict of interest or if an employee was faced with a situation that may involve or give rise to a conflict of interest, the employee must notify his immediate superior.

If an employee SAENZ AGUILAR & ASSOCIATES requires providing services as an advisor or consultant to an external company in his own time, you must obtain prior written approval of the General Manager.
If you have a financial interest in a transaction between the company and a third, even an indirect interest through, for example, a family member, that interest must be approved by the General Manager before the operation. However, if you have a financial interest in a supplier or customer only because a family member works there, then you need not obtain prior approval, unless dealings with the supplier or customer or family member has to do with the company.

1.4 Privacy

Confidential information is that which is not yet public knowledge or not. On the relationship of the type of service we provide, information and general knowledge of the privileged nature of our clients, we pledge to maintain absolute confidentiality regarding information that is known of our customers. Therefore under no circumstances should any way transmit, disclose, suggest, directly or indirectly or intentionally negligent, any information whose disclosure could directly or indirectly affect the interests of our clients or directly or indirectly benefit the interests of natural or legal persons engaged in similar activities in competitive industries, unless this is done for purposes expressly authorized by both parties.