Code of conduct

Importance of a code of conduct
Our firm stands for a culture that combines commercial thrust and professional quality, with the latter being our main priority. This code of conduct serves to achieve and uphold that culture and professional attitude.

Integrity and objectivity
The staff at Lentink Accountants and Tax Advisers are straightforward in their work and provide their services in an honest, clear and transparent manner. They also act in accordance with common decency, good taste and common sense. Common decency and good taste translate to their use of language, attire and common courtesies. Staff are not hindered in their work by prejudices, conflicts of interest or outside influences. Staff are unbiased in their judgement. If they represent a special interest, they ensure that everybody knows about it. Situations which could make stakeholders doubt the integrity and objectivity of the staff must be avoided. Examples include entering into a relationship with a stakeholder that could lead to biases or an influence on the staff’s objective judgement. Another example is accepting benefits from or providing benefits to other stakeholders. Staff and their families never accept gifts or offer gifts to clients or business relations if this is in violation of our house rules.

Expertise and due care
Our staff perform only those activities for which they are sufficiently qualified and they never try to convince clients that they have certain experience or expertise if that is not actually the case. Similarly, we do not give third parties the impression that we possess certain experience or expertise if this is not the case. Our activities are well prepared and professionally performed with due care. The preparatory work behind any activities or advice rendered is always saved in hard copy and/or electronically. This gives all parties clarity on what we do, how we do it and why. Confidentiality

The staff of Lentink Accountants and Tax Advisers treat all information obtained during the performance of their work as confidential. This duty of confidentiality continues after the work has been completed. Confidentiality means not only that information is never disclosed but also that information is never used to our benefit or the benefit of others. Staff will only request information which is relevant for the performance of their work. This information is never disclosed without the express consent of the stakeholders unless we are required to do so by law or regulations. Staff will always weigh up the interests of all stakeholders before actual disclosure. If a client wishes to engage another auditor for the same or other work, the external auditor or designated staff will provide such information as prescribed by the rules of professional consultation. Information will be shared solely with other auditors in the spirit of professional consultation for the purpose of the engagement. Files, internal working papers and documents owned by the client or relevant firm are safely stored when they are not being used.

Professional conduct
Board members and staff comply with the relevant laws and regulations and refrain from any acts which could bring the auditing profession into disrepute. Acceptance of engagements We accept only engagements to perform activities for which we feel sufficiently qualified. We ensure that clients are made specifically aware of their own responsibility as well as the responsibility of our firm in respect of the law and regulations so that they do not have the wrong expectations about the services which we can provide.

Independence
Our firm complies with the independence rules governing our professions. Our staff are independent of their clients and other stakeholders. There are no relationships or obligations between our staff and stakeholders. This also means that we avoid all situations which could cast outside doubt on our objective opinion.