The Code of Ethics is issued by the Council of the Society to assist members in guiding themselves in a manner consistent with the aims and objectives of the Society, as set out in the Memorandum and Articles of the Society, to ensure the maintenance of reasonable standards of professional integrity, reliability of performance and to enable members to meet the obligations which membership of the Society requires in the exercise of their duty to their employers and to their fellow members as individuals and to society in general. The Council are aware that within the membership there are a number of specialists, who carry degrees of responsibility which are undertaken and these guidelines must be of a general nature and as such consist of mandatory and recommended requirements.
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
