Integrity: Members should be straightforward and honest in all professional and business relationships.

Objectivity: Members should not allow bias, conflicts of interest or undue influence of others to override professional or business judgements.

Professional competence and due care: Members have a continuing duty to maintain professional knowledge and skill at a level required to ensure that a client or employer receives competent professional service based on current developments in practice, legislation and techniques.

Confidentiality: Members should respect the confidentiality of information acquired as a result of professional and business relationships and should not disclose any such information to third parties without proper and specific authority or unless there is a legal or professional right or duty to disclose.

Professional behaviour: Members should comply with relevant laws and regulations and should avoid any action that discredits their professions.