Code of Ethics
Professional standards for members of the Society of Law Accountants in Scotland
The Code of Ethics sets out the principles and obligations expected of all members and associate members. It promotes professional integrity, competence, confidentiality, and responsible conduct in the interests of employers, clients, fellow members, and the wider public.
Members are expected to uphold the Society’s standards and comply with the requirements outlined in the Code, helping maintain trust and professionalism across the legal accounting profession.
1. Designation
Full members and associate members of the Society will be able to use the designatory letters SLA or SLA Associate respectively or describe themselves as members or associate members of The Society of Law Accountants in Scotland on all practicable occasions in the performance of their work. They must not permit any other person to use their name, qualification or designation for the purpose of carrying out work for which they may or may not be responsible.
Individuals may not use their designatory letters nor continue to describe themselves as members of the Society if they are in default of payment of their annual subscriptions within six months of the renewal date nor from the date on which they have been notified that they have been removed from the membership of the Society.
2. Membership of Other Bodies
Members should not enter into membership of any organisation whose aims or objects may conflict with those of the Society.
3. Standards of Performance
Members should only undertake work which they are competent to perform and in so doing shall exercise care and diligence and apply the highest standards of professional conduct and experience to enable them to carry out their duties in a competent manner.
Members must at all times keep themselves conversant with all current legal and professional requirements relevant to their work and endeavour to maintain and enhance their professional knowledge and skill.
4. Confidentiality
Members are required to observe and maintain strict confidentiality in relation to the business and personal affairs of their employers and clients and any information gained in the course of their duties and should ensure that the rules of confidentiality are observed and must advise any employee or associate accordingly.
5. Conflict of Interests
Any member who participates directly or indirectly in any situation in which their personal or professional interests conflict or might reasonably appear to conflict with the interests of their employer or client must disclose such interest. A member who knowingly fails to make such disclosure may be subject to disciplinary procedures.
6. Disciplinary Procedures
Any misconduct by a member may be reported to the Council of the Society from any source and the accused member may be subject to the disciplinary procedures of the Society.
9/May/2015



