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Joint Interest Auditor Code of Conduct

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A general principle of law states that any and all information obtained, whether related to the joint account or not, is confidential. This is irrespective of whether the governing agreements have confidentiality clauses or not. Any misuse of this information (any use for purposes other than the audit) may be subject to civil action. See Appendix 'A' for details on confidentiality.

Use of Operator's Systems and Property
To the extent that information to be reviewed by the auditor in connection with the audit is located on the operator's computer systems, the auditor agrees to the following:

  • to comply with the operator's procedures for accessing and using these systems, including complying with the operator's standards for use of anti-virus programs, and that the auditor is liable for any damage resulting from the intentional introduction of malicious code into the operator computer system,
  • permission to access the accounting and other system(s), and any related user id or password, entitles the auditor to access only approved applications as directed by the operator, for the information associated with the books and records under audit, and that the auditor will be personally accountable for all activity performed under his/her ID,
  • unauthorized use of applications in the operator computer system(s), including the violation of any law, or joint Operations or other business information of the operator will be considered a breach of confidentiality, and the operator may ask the auditor to leave, and/or may bar the auditor from conducting future audits at operator locations and/or may take other appropriate action,
  • that the original records, files, documents, invoices, and systems made available to the auditor are operator property and that under no circumstances shall any original documents be removed from the operator's premises.

Auditors are expected, at all times, to remain professional during the course of their audit. auditors should conduct themselves with integrity, objectivity, courtesy and consideration. An audit must at all times be conducted in a proficient and competent manner.

Any harassment, whether considered unlawful or not will not be tolerated. Such harassment can include, but is not limited to harassment based on; sex, race, color, religion, creed, nationality, marital status, or sexual orientation.

Declare Conflict
An auditor shall not, directly or indirectly undertake, engage in or maintain any relationship, business or activity, or make or maintain any investment adversely affecting or reasonably expected to adversely affect the independence or quality of any services the auditor is engaged or employed to provide.

An auditor shall not accept any employment or engagement when there is a conflict or potential conflict between the auditor and those they are representing or auditing unless the parties relevant to the conflict consents to it and it is reasonable to believe that it is in those parties best interest that the auditor accepts.

Gifts and Entertainment
The exchange of gifts or entertainment cannot compromise, or even appear to compromise, an auditor's ability to make objective and fair business decisions. Acceptance of gifts, hospitality, or entertainment is acceptable provided that they are of nominal value and/or are reciprocal.

Identify issues whether they would result in a charge or credit.

Removal From Registry
I acknowledge that should I breach this conduct in a manner that results in conviction in either a civil or criminal action, PASC has the right to remove me from the auditor registry