Ethics & Complaints

Ethical Principles of BAS 

At the heart of this effort are the Ethical Principles of the BAS. Adopted by  BAS and linking directly to the BAS Global Shared Values, these nine principles define the standards of ethical behavior that unite all the people of BAS. In particular, the principles offer guidance about appropriate ethical and professional conduct covering areas that are critically important to the clients, their people and society.


1.Professional Behavior We operate within the letter and the spirit of applicable laws.

2.Competence We bring appropriate skills and capabilities to every client assignment

3.Objectivity We are objective in forming our professional opinions and the advice we give.

4.Confidentiality We respect the confidentiality of information.

5.Respect and Fair Treatment We treat all our colleagues with respect, courtesy and fairness.

6.Accountability and Decision-MakingWe lead by example,using our Shared Values as our foundation.

7.Culture of Integrity

This orientation toward integrity and ethical behavior is an integral part of the culture at BAS . It’s embedded in the way they each make decisions, the way they take action, the way they treat their clients and in the way they treat each other. BAS sustain this culture by providing an open and consultative environment that encourages their people to raise issues and discuss differences of opinion. In addition, BAS work hard to provide their people with the appropriate tools and guidance as they strive to make ethical decisions and take responsible action each day. 

8.Our Commitment

BAS have a vital role in sustaining the public’s trust and maintaining investor confidence. we take this role seriously and that is why we have made integrity and quality the cornerstones of their businesses.BAS assigns the greatest priority to demonstrating integrity and quality throughout the global organization. BAS fully understands that the public’s perception of its member firms’ clients can be influenced by its perception of BAS, which makes us even more committed to installing these principles in all we do. These characteristics are the foundation of BAS distinctive brand and reputation, and we would never jeopardize either, for any member firm client, regardless of the circumstances.


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