GAAS Policy Statement and Code of Conduct

This Code of Conduct has been prepared to outline the broad principles of legal and ethical business conduct embraced by GAAS. It is not a complete list of legal or ethical questions that may be faced during business, and, therefore, this Code must be used together with common sense and sound judgment. This Code signifies voluntary assumption by GAAS members of a standard of conduct that may often be above and beyond the requirements of the law. Acceptance of this Code of Conduct is mandatory for GAAS members as a condition of membership of GAAS. Failure to abide by the Code of Conduct will serve as a basis for disciplinary action, at the discretion of the GAAS Board, up to and including suspension or termination of GAAS membership.

GAAS, through its members, has responsibility for the integrity of accredited certification and inspection activities. As such, we are committed to maintaining the trust and respect of our clients and the public at large through unquestionable integrity, honesty and ethical business conduct. GAAS members have a responsibility to uphold this dedication to corporate ethics. In addition to the requirements of conduct created by this code, an GAAS member shall comply with applicable laws and regulations both domestic and international. The key to the corporate integrity of GAAS lies with all of us as follows:

  1. An GAAS member shall act impartially ensuring that it is independent in judgment and actions and take all reasonable steps to be satisfied as to the soundness of all decisions taken.
  2. An GAAS member shall act honestly, in good faith and in the best interests of GAAS, not engaging in conduct likely to bring discredit upon GAAS.
  3. An GAAS member shall use due care and diligence in fulfilling the functions of an GAAS member and exercising the powers attached to its membership.
  4. An GAAS member shall inform the GAAS Board via the GAAS Secretary of any conflicts, or potential conflicts of interest, arising out of the fulfillment of its GAAS membership duties and the responsibilities of membership.
  5. An GAAS member shall treat as confidential all information which is
  1. obtained through its professional access to bodies subject to accreditation

(applicable to Accreditation Bodies only);

  1. identified by the source from which it was obtained (including GAAS) as


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