Code of Conduct & Ethics Policy

1. Introduction

EL Auditors is committed to conducting its business with the highest standards of integrity, professionalism, and ethical conduct. This Code of Conduct and Ethics Policy defines the principles and standards that guide our behavior in all business activities, relationships, and decisions.

All partners, employees, consultants, and representatives of EL Auditors are expected to comply with this policy and uphold the values it represents.


2. Purpose

The purpose of this policy is to:

  • Promote ethical behavior and professional integrity

  • Ensure compliance with applicable laws, regulations, and professional standards

  • Protect the reputation and credibility of EL Auditors

  • Establish clear expectations for conduct in professional and business relationships


3. Scope

This policy applies to:

  • EL Auditors and its operations

  • All directors, partners, employees, consultants, and contractors

  • Third parties acting on behalf of EL Auditors


4. Core Ethical Principles

4.1 Integrity and Honesty

EL Auditors conducts all business activities with honesty, fairness, and transparency. Misrepresentation, fraud, or deceptive practices are strictly prohibited.

4.2 Professional Competence and Due Care

We provide services with due professional care, competence, and diligence, in accordance with applicable professional standards and best practices.

4.3 Independence and Objectivity

EL Auditors maintains independence and objectivity in all engagements. Conflicts of interest, whether actual or perceived, must be disclosed and appropriately managed.

4.4 Confidentiality

All client information and business data are treated as confidential and are protected against unauthorized disclosure, except where disclosure is required by law or permitted by the client.


5. Compliance with Laws and Regulations

EL Auditors complies with all applicable laws, regulations, and professional requirements in the jurisdictions in which it operates. This includes laws relating to:

  • Corporate governance

  • Anti-money laundering and counter-terrorist financing

  • Data protection and privacy

  • Anti-bribery and anti-corruption


6. Conflicts of Interest

All individuals associated with EL Auditors must:

  • Avoid situations that create actual or perceived conflicts of interest

  • Disclose any potential conflicts promptly

  • Refrain from participating in decisions where a conflict exists


7. Anti-Bribery and Corruption

EL Auditors strictly prohibits bribery, corruption, and improper payments in any form. No employee or representative may offer, give, solicit, or accept bribes or unethical advantages in connection with business activities.


8. Fair Business Practices

EL Auditors conducts business fairly and responsibly with clients, suppliers, regulators, and competitors. We do not engage in unfair, deceptive, or abusive practices.


9. Respect and Professional Conduct

We are committed to maintaining a professional, respectful, and inclusive environment. Discrimination, harassment, intimidation, or abusive behavior is not tolerated.


10. Reporting Ethical Concerns

Any suspected misconduct, unethical behavior, or violation of this policy should be reported promptly through appropriate internal channels. Reports will be handled confidentially and without retaliation.


11. Disciplinary Action

Violations of this Code of Conduct may result in disciplinary action, including termination of engagement or employment, and may lead to legal or regulatory consequences where applicable.


12. Policy Review

This Code of Conduct and Ethics Policy is reviewed periodically and updated as necessary to reflect changes in laws, regulations, and professional standards.


13. Contact Information

For questions or concerns regarding this policy, please contact:

EL Auditors
📧 Email: info@elauditors.com
📞 Phone: +971 50 277 9150