Upholding the highest standards of professional integrity, independence, and objectivity in every engagement.
At S. Sahoo & Co., we firmly believe that ethical conduct is the cornerstone of the accounting profession. Our Code of Ethics is closely aligned with the guidelines mandated by the Institute of Chartered Accountants of India (ICAI) and the International Ethics Standards Board for Accountants (IESBA).
This code governs our professional conduct, ensuring that we deliver services that not only meet the highest technical standards but also reflect our unwavering commitment to the public interest, our clients, and our profession.
We are straightforward and honest in all professional and business relationships. Integrity implies fair dealing and truthfulness. We do not associate ourselves with reports, returns, communications, or other information where we believe that the information contains a materially false or misleading statement.
We do not compromise professional or business judgments because of bias, conflict of interest, or undue influence of others. In our audit and assurance engagements, we maintain strict independence in both mind and appearance, ensuring that our conclusions are entirely impartial.
We have a continuing duty to maintain professional knowledge and skill at the level required to ensure that a client or employer receives competent professional service based on current developments in practice, legislation, and techniques. We act diligently and in accordance with applicable technical and professional standards.
We respect the confidentiality of information acquired as a result of professional and business relationships and, therefore, do not disclose any such information to third parties without proper and specific authority, unless there is a legal or professional right or duty to disclose. Furthermore, we do not use confidential information for personal advantage.
We comply with all relevant laws and regulations and avoid any action that discredits the profession. We conduct ourselves with courtesy and consideration towards all with whom we come into contact during the course of performing our professional duties.