CODE OF PRACTICE FOR IEMA REGISTRANTS

1. Registered individuals shall exercise due diligence, honesty, objectivity in the performance of their duties. No statement should be included in an audit report which the author believed to be untrue, or which is misleading due to the omission of material information.
2. Registered individuals, discovering an activity which may be illegal or potentially dangerous should immediately inform the appropriate management representative and highlight this activity and actions to be taken in writing.
3. Registered individuals shall not disclose any details of an audit or any other information about their client to any third party without prior written approval from both the client and the auditor's employer, unless when required to by law.
4. Registered individuals shall not partake in any contract or duties which he or she knows is beyond their professional capability.
5. Registered individuals shall not accept anything of such value from an employee, client customer, supplier or business associate that it could impair or be presumed to impair his/her professional judgement.
6. Information supplied by a client or other organisation shall not be endorsed by a registered individual unless reasonable steps have been taken to establish its validity.
7. All work undertaken by registered individuals shall be carried out in accordance with applicable standards and practices where available.
8. Registered individuals shall maintain a written log of all environmental audit work carried out and training undertaken, which shall be available on request by the Registration Council.
9. Registered individuals shall continually strive for improvement in the proficiency, effectiveness and quality of their services.
10. Registered individuals shall ensure that when proffering advice to a client other than his/her employer that they are covered by an appropriate level of professional indemnity insurance, or are otherwise appropriately indemnified against their Professional actions.
11. Registered individuals should not participate in unsupported audits where they are not fluent in the agreed language of the audit. Support in these terms means that the auditors have at all times available to them a person with the necessary technical language skill, who is not subject to pressure that would affect the performance of the audit.
12. In the event of any alleged breech of this code, registered individuals shall co-operate fully and without reservation in any formal inquiry or when called upon to appear before the Disciplinary Board.