A system for safeguarding our independence
In order to establish and disseminate the values central to the group, Mazars has developed a Code of Conduct for Objectivity and Independence (CCOI), which is compliant with the International Ethics Standards Board for Accountants (IESBA) code.
This CCOI complies with the Independent Regulatory Board for Auditors (IRBA) Code of Conduct and is complemented by internal positions on the compatibility of certain services for audit clients in areas such as internal audit, due diligence assignments, actuarial services as well as others.
The CCOI is distributed to all employees and ethics forms an integral part of our ongoing professional training programmes.
In this context, Mazars has reaffirmed its multi-disciplinary strategy covering audit, accounting, and advisory. Mazars will comply fully with new laws and will determine for each new assignment whether a conflict of interest of restrictions through laws or regulation prevents us from accepting such an assignment.