Code of conduct

Our objectives as of auditors are the following:

To work to the highest standards of professionalism
To attain the highest levels of performance of the services rendered
To meet the public interest requirements

These objectives require four basic needs to be met:

Our auditors maintain and practice a code of conduct known as the Code of Ethics for Professional Accountants (IESBA) which governs an auditor’s actions.

This Code lays down common ethical requirements for auditors to ensure the highest quality of performance and to maintain public confidence in the profession.


In order to achieve our objectives when performing audit engagements in the interest of public, audit teams and members of FinExpertiza Network comply with relevant ethical requirements (Code of Ethics for Professional Accountants (IESBA), national code of ethics and rules of independence). The members of FinExpertiza Network established policies and procedures which include:

If you happen to know about actions contrary to the requirements of ethics, audit standards, laws and regulations, please, report these actions to the Department for quality control and risk management. You can also e-mail us to: info@finexpertiza.com.


When performing audit engagements in accordance with the Code of Ethics for Professional Accountants (IESBA), the national code of ethics and independence rules, the firms of the network FinExpertiza maintain independence with regard to clients of audit services. Independence comprises independence of mind and independence in appearance.

Independence of mind is the state of mind that permits us to provide an opinion without being affected by influences that compromise professional judgment, allowing an individual to act with integrity, and exercise objectivity and professional skepticism.

Independence in appearance is the avoidance of facts and circumstances that are so significant that a reasonable and informed third party, having knowledge of all relevant information would reasonably conclude a member of FinExpertiza Network's or a member of the assurance team's integrity, objectivity or professional skepticism had been compromised.


Our first priority is quality assurance, so we regularly perform global monitoring of the quality controls of the members of FinExpertiza Network.

In order to achieve quality and comply with the International Standard on Quality Control, national laws on quality control, we implement the following: