Code of Ethics

Members must at all times:

  • act in their client’s interest, in particular, in priority to their own in a situation where conflicts occur. Members must disclose any material interest or conflict of interest to their clients and must take all reasonable steps to ensure fair treatment of their clients. They should act in good faith and exercise independence in making professional judgments.
  • carry out their work with due and reasonable skill and care and in accordance with the current best industry practice and the highest ethical, professional and technical standards expected of them as Members of the Institute.
  • ensure that they are, and remain, competent to carry out the duties that their profession requires.
  • encourage the training of young practitioners who are under their authority and give proper supervision and guidance to them.
  • obey all applicable laws and regulations of Hong Kong, all rules and regulations enforced by the competent authorities, and follow the spirit as well as the letter of all relevant laws.
  • not engage in any illegal, dishonest or misleading behaviour that might have a negative impact on their reputation as Members or bring dishonour or disrepute upon the Institute or its other Members.