Code of Ethics
The ACI Code of Ethics establishes the professional and ethical standards that all certified auditors are required to uphold throughout their careers. These principles protect the public interest and maintain trust in the auditing profession.
The foundation of professional auditing
The ACI Code of Ethics is a binding requirement for all individuals who hold an ACI certification. It reflects the fundamental principles that underpin the credibility of management system auditing and the trust placed in certified auditors by their clients, employers, and the public.
Adherence to the Code is not optional. All certified auditors must commit to these principles at the point of certification and reaffirm their commitment at each recertification cycle. Breaches of the Code may result in disciplinary action, including the suspension or withdrawal of certification.
The Code is structured around six core principles, each supported by detailed guidance on expected professional conduct.
- 1 Integrity
- 2 Objectivity
- 3 Confidentiality
- 4 Professional Competence
- 5 Professional Behaviour
- 6 Impartiality
The six principles of the ACI Code of Ethics
Each principle defines a fundamental expectation of conduct for all ACI certified auditors.
Integrity
Certified auditors shall be honest, truthful, and straightforward in all professional and business relationships. Integrity implies fair dealing and the avoidance of any conduct that would bring the profession into disrepute.
Auditors must not knowingly be associated with reports, returns, or communications that contain materially false or misleading statements, or that omit or obscure information required to be included.
- Report audit findings accurately and completely, without distortion or omission
- Do not misrepresent qualifications, experience, or certification status
- Disclose all relevant information to auditees and certification bodies
Objectivity
Certified auditors shall not allow bias, conflict of interest, or undue influence from others to override professional judgement. Audit conclusions must be based on evidence, not on personal opinion, assumption, or external pressure.
Where a conflict of interest exists or may reasonably be perceived to exist, auditors must declare it and, where necessary, withdraw from the engagement.
- Base audit conclusions solely on objective evidence gathered during the audit
- Declare any relationships or interests that could affect impartiality
- Decline audit assignments where independence is compromised
Confidentiality
Certified auditors shall respect the confidentiality of information acquired during the course of professional work. Confidential information must not be disclosed to third parties without proper authority or unless there is a legal or professional obligation to do so.
The obligation of confidentiality continues even after the professional relationship has ended.
- Safeguard all information obtained during audits from unauthorised disclosure
- Do not use confidential information for personal advantage or the benefit of third parties
- Handle audit records securely and in accordance with data protection requirements
Professional Competence
Certified auditors shall maintain the knowledge and skills necessary to ensure that they provide competent professional services. This requires an ongoing commitment to continuing professional development (CPD) and a willingness to remain current with developments in standards and auditing practice.
Auditors must not accept engagements for which they do not possess the requisite competence unless appropriate support or supervision is available.
- Complete the required CPD credits in each recertification cycle
- Stay current with changes to relevant ISO standards and auditing techniques
- Only accept audit engagements within your area of demonstrated competence
Professional Behaviour
Certified auditors shall conduct themselves in a manner consistent with the good reputation of the profession and refrain from any conduct which might bring discredit to the profession, the certification body, or the standards upon which certification is based.
Auditors are expected to treat all persons encountered during professional activities with courtesy, respect, and fairness.
- Conduct audits in a professional, respectful, and non-adversarial manner
- Comply with all applicable laws, regulations, and contractual obligations
- Avoid any action that could discredit the auditing profession or ACI
Impartiality
Certified auditors shall act impartially and shall not allow commercial, financial, personal, or other interests to influence their audit activities or findings. Impartiality is the cornerstone of trust in audit results and must be actively maintained and demonstrable.
Where threats to impartiality are identified, auditors must take appropriate action to eliminate or reduce them to an acceptable level.
- Do not audit organisations in which you have a financial or personal interest
- Maintain independence from the organisations and processes being audited
- Report any threats to impartiality to the audit programme manager
Obligations of certified professionals
By accepting and maintaining ACI certification, auditors agree to be bound by the Code of Ethics and to uphold the standards of professional conduct it establishes. These obligations are conditions of certification.
Failure to comply with these obligations may result in investigation and, where appropriate, disciplinary action by the Certification Council.
Commitment to the Code
Sign and commit to the ACI Code of Ethics at the point of initial certification and at each recertification.
Continuing Professional Development
Maintain competence through ongoing CPD, including a minimum of 3 credits dedicated to ethics per recertification cycle.
Reporting Obligations
Report any material changes in circumstances that could affect your fitness to hold certification, including disciplinary actions by other bodies.
Cooperation with Investigations
Cooperate fully with any investigation by ACI into potential breaches of the Code or complaints about your professional conduct.
Accurate Representation
Only represent your ACI certification status, grade, and scheme accurately and in accordance with ACI's published guidelines on use of certification marks.
Breach and disciplinary procedures
ACI takes all reported breaches of the Code of Ethics seriously. A clear and fair disciplinary process is in place.
How breaches are handled
Any person may report a suspected breach of the ACI Code of Ethics. Reports are investigated by ACI's compliance function and, where substantiated, referred to the Certification Council for a disciplinary decision.
The disciplinary process is designed to be fair, transparent, and proportionate. The certified person is given the opportunity to respond to the allegation before any decision is made.
Possible sanctions include a formal warning, requirement to undertake additional CPD or training, suspension of certification for a defined period, or permanent withdrawal of certification. The severity of the sanction reflects the nature and seriousness of the breach.
Certified persons have the right to appeal any disciplinary decision to the Appeals and Complaints Committee.
Report Received
A formal complaint or report of a suspected breach is received and acknowledged by ACI's compliance team.
Investigation
The compliance team gathers evidence, interviews relevant parties, and prepares a factual report on the alleged breach.
Response
The certified person is notified of the allegation and given the opportunity to provide a written response and supporting evidence.
Decision
The Certification Council reviews the evidence and response, determines whether a breach occurred, and decides on any sanctions.
Appeal
If the certified person disagrees with the outcome, they may submit a formal appeal to the Appeals and Complaints Committee.
Ethics CPD Requirement
All ACI certified auditors are required to complete a minimum of 3 CPD credits in ethics-related activities during each recertification cycle. This ensures that certified professionals maintain awareness of their ethical obligations and keep pace with developments in professional ethics. Eligible activities include ethics-focused training courses, workshops, conferences, and self-directed learning approved by ACI.
Questions about the Code of Ethics?
Contact us for guidance on professional ethics or to report a concern about the conduct of an ACI certified auditor.