Code of Business Conduct Policy

This tool contains three sample policies that outline procedures an organization should use for following proper business conduct and ethical guidelines.

According to these samples, types of conduct that would constitute improper influence include directly or indirectly offering or paying bribes or other financial incentives, including offering future employment or contracts for non-audit services; providing an auditor inaccurate or misleading legal analysis; threatening to cancel or canceling existing audit or non-audit engagements if the independent accountant objects to the company’s accounting accuracy; blackmailing another employee; and making physical threats.