Ethical Code Studio Salerno & Partners
(approved by the Associates, Collaborators and Employees unanimously on January 22, 2020)
The Salerno & Partners Firm has developed a specific Code of Ethics, approved by the Associates, Collaborators and employees unanimously on 22 January 2020, to define in a clear and transparent way the values that inform the conduct of the professionals involved here in achieving the targets.
The Code of Ethics identifies the guiding values of the Salerno & Partners Firm and defines the ethical-social profile that must guide the work of each participant in its functioning. The recipients of the provisions contained therein are Chartered Accountants, labor consultants and lawyers enrolled in the Professional Order, Associates and Collaborators, employees and collaborators.
Compliance with the code, which embodies the principles of professional conduct set out here, is essential for the correct pursuit of the professional objectives that we intend to achieve, the maintenance of its high standards, the protection of its reputation and the projection of its image.
The activities of the Salerno & Partners Firm therefore comply with the principles set out in this code.
The Salerno & Partners Firm recognizes the importance of ethical and social responsibility in providing its professional services and undertakes to act in accordance with the legitimate interests of the communities in which it operates. At the same time, Salerno & Partners Firm requires all its partners, consultants, associates, collaborators and employees to comply with the rules and provisions established in this code.
In order to ensure adequate disclosure and application of the Code of Ethics, the owners of the Salerno & Partners Firm have identified a person, the Compliance Manager, who represents the person in charge of receiving, analyzing and verifying reports of violations of the Code (guaranteeing confidentiality for the reporters) and to deal with the dissemination of the same through the most appropriate communication channels.
Profession is a vocation, marked in our intuitus personae;
Profession is science, elaborated and developed in our minds;
The Profession is technical, updated in our Studio;
Profession is art, nourished and stimulated by our intuitions;
The Client is a Man, to be appreciated in his singularity;
The Customer is a Partner, to be accepted with his doubts and indecisions;
The Customer is Value, at all times;
The company is vital, to be understood and valued with every advice and practice;
The company is an activity and an engine of the economy, of life and of the profession;
Profession is Ethics, commanded by our conscience and dictated by this code.
Article 1 – Scope of application
The Code of Ethics identifies the guiding values of the Salerno & Partners Firm and defines the ethical-social profile that must guide the work of each participant in its functioning. The recipients of the provisions contained therein are Chartered Accountants, labor consultants and lawyers enrolled in the Professional Order, Associates and Collaborators, employees and any collaborators.
Article 2 – Liability
The Code of Ethics is also based on non-legal norms, and is aimed at the moral and professional sensitivity of individuals. All Participants in the operation of the Salerno & Partners Firm have the moral responsibility of disseminating and applying the values expressed by the Code of Ethics, with reference to the functions attributed to them.
On an annual basis, the founding partner, dott. Fabrizio Salerno, will submit to the Assembly of Associates an annual report on compliance with the Code of Ethics within the Salerno & Partners Firm, on the activity carried out by him to facilitate sharing and application, and on the results of the controls performed.
Article 3 – Values-Guide of the Salerno & Partners Firm
The Guiding Values of the Salerno & Partners Firm, which must inspire the daily operations of all members of the Salerno & Partners Firm organization, are as follows:
- customer satisfaction, understood as the provision of services and consultancy, supply of products, which have the maximum correspondence to the needs, status, culture and expectations of the counterparties;
- customer satisfaction with the precise answer, the punctual indication, the quick solution, which manifests a perfect synallagm between the Salerno & Partners Firm and the Customers;
- personalization of the service, understood as personal involvement in the search for the best Added Value to be attributed to all relationships and professional services for the Customer;
- compliance with internal and external regulations, understood as a continuous search for appropriate operating methods for the organization of the Salerno & Partners Firm and the provisions of the law, both primary and secondary, both national and international;
- correctness of conduct, understood as the traceability of conduct to the quality standards described in this Code of Ethics and the codes of conduct;
- fair remuneration for the professional service performed by the Professionals and Collaborators to the Client;
- fair remuneration of the contribution to the Association and the individual Participants, understood as a continuous search for an adequate profitability to the complexity and overall risk of the activities carried out;
- priority to the Person and to the enhancement of the Talents present in each of the Firm’s Associates and Collaborators but also in the Client;
- priority to investment in support of the existing business and constant improvement of the Individual, from a cultural and professional point of view. The guiding values have an equal value, and must be perceived by third parties as the factors that distinguish the operation of the Salerno & Partners Firm vis-à-vis the competition.
Article 4 – Duty of care
The recipients of the Code act and operate with assiduous and scrupulous care, in compliance with the rules and the function assigned to them, directing their conduct towards the achievement of the objectives and strategy of the Salerno & Partners Firm.
Article 5 – Duty of honesty
All Participants in the operation of the Salerno & Partners Firm operate with Justice and Moral Righteousness and refrain from putting in place situations from which they can derive utility, advantages or personal advantages. The only income deriving directly or indirectly from the work activity is represented by the salary and remuneration paid by the Salerno & Partners Firm and / or known to it.
The recipients of the Code of Ethics are prohibited from:
- accept gifts or other benefits from subjects in any way interested in the activity of the Salerno & Partners Firm;
- promise or pay to third parties sums of money, goods in kind, or benefits of any size or value, to promote or favor the interests of Studio Salerno & Partners or other activities and / or subsidiaries or associates. Small gifts or courtesies of modest value for commercial use are an exception to the above (gifts for advertising or holidays, invitations to conferences, convivial meetings, etc.).
Article 6 – Duty of transparency
In carrying out relations with customers, proper attention must be paid to illustrating the economic aspects, the meaning, the technical structure, the consequences and any risks, in any case providing the customer with information suitable for making decisions. Written communications, both periodic and occasional, must be clear, complete and easily understandable. Requests for information and clarifications from customers, both written and oral, must be handled with competence, clarity and timeliness. In relations with the category Authorities, with the Judiciary, with the Guardia di Finanza and with other supervisory bodies, the mandatory information must be provided promptly and completely, trying to comply with the requests in the most complete and meaningful way possible.
Article 7 – Duty of confidentiality
The members of the organization of the Salerno & Partners Firm, Professionals and Collaborators of all levels and forms, are required to strictly confidentiality on all facts and documents they become aware of in the performance of their work, with reference to both customers and at Studio Salerno & Partners. In addition to the areas established by law, office secrecy includes the internal organization of the Salerno & Partners Firm, internal regulations, projects, ideas and debates, also with reference to facts and situations that are no longer current.
Article 8 – Duty of commercial correctness
In carrying out the activity envisaged by the professional activity of accountant, the Associates, Employees and Collaborators must avoid directing the choices of the Customers towards solutions that are not adequate for the culture, the quality standard, the objective needs of the Customers as well as respecting laws. The activity must always be aimed at satisfying the customer, avoiding engaging in consultancy and services without the reasonable certainty of being able to operate with a quality standard adequate to the expectations and standards of the customers.
Article 9 – Behavior in social life
In every circumstance of social life, and even outside of working hours and places, all members of the organization of the Salerno & Partners Firm must behave in a manner that brings Honor to their Profession and activity as Associate and Collaborator of the Salerno & Partners Firm. Partners, with a deep awareness of its social utility. In the context of hours and workplaces, behavior must be inspired by fairness towards colleagues, respect and a spirit of collaboration. In private relationships, any abuse of the position held that could bring undue advantages for oneself or for others is absolutely forbidden.
Article 10 – Professional training
The quality of human resources constitutes an asset of fundamental importance for the activity and professional practice of the Salerno & Partners Firm, in addition to what is established by law and by employment contracts, the recipients of the Code of Ethics ensure the constant updating of the level of their own acquired knowledge, also paying attention to the cultural and ethical-deontological training of its collaborators.
Article 11 – Duty of impartiality
Any disputes that may arise within the Salerno & Partners Firm, whether due to problems of a personal nature or inherent in situations between different offices and functions, must be immediately represented with serenity and objectivity to the hierarchically superior function, which will resolve the dispute by keeping account of the very nature of the problem, in order to better carry out the operations, and in the interest of the customers and of the Salerno & Partners firm.
Article 12 – Use of company assets
The use of company assets is strictly functional to the performance of the activities of the Salerno & Partners Firm. All participants in the organization of Studio Salerno & Partners use company assets and equipment with care and diligence, avoiding behavior that could cause damage, compromise its functioning, or be diseconomic for Studio Salerno & Partners. It is absolutely forbidden to use any type of assets of the Salerno & Partners Firm for their own personal purposes and the removal of documents of any type and / or use for their own purposes is absolutely prohibited.
Article 13 – Interpretation doubts
The recipients of the Code of Ethics, in any case of doubt on any question relating to the application of the rules contained therein, given the concrete circumstances, must contact the person who holds the highest office of Studio Salerno & Partners to obtain clarifications on the conduct of to hold.
Article 14 – Violation of the provisions of the Code of Ethics
Violation of the provisions contained in the Code of Ethics can break the trust relationship between the company and the person responsible for the violation. In particularly serious cases and depending on the circumstances, the violation of the rules contained in the Code of Ethics may entail the legal and contractual consequences provided for by the rules in force.
Article 15 – Growth of the Salerno & Partners Firm
All the Associates are expressly committed, in compliance with the deontological rules, to communicate to the founding member, dr. Fabrizio Salerno, and to the Secretariat, periodically, a written list of all the names contacted directly and / or indirectly and which can be used for the implementation of the Clientele, but in particular to develop those indispensable knowledge for all, and the consequent synergies also between Customers and / or names themselves.
Article 16 – Further resulting from the signing of this Code of Ethics
In order to achieve the objectives deriving from the signing of this Code of Ethics, the Subscribers expressly declare to abide by the concept of maximum transparency in their behavior and to act only and exclusively in favor of the Salerno & Partners Firm. Consequently, the undersigned renounce, each for their part, to any opposition to verifications against them and should they also exist by law.
