Ethics

NCCPAP CODE OF CONDUCT

The purpose of this code is to provide ncCPAp associates, defined as employees, officers, directors, committee chairs, committee members, contract laborers, and external advisors or consultants, with a clear understanding of acceptable behavior related to their conduct regarding business operations or other situations involving the organization. This policy is intended to supplement state and federal laws governing ethics and conflicts of interest.

General Standards

1. All associates are expected to act in compliance with laws, regulations and policies that govern ncCPAP’s practices when conducting business on behalf of the conference.

2. ncCPAp will conduct its business in conformance with sound ethical standards. Achieving business results by illegal acts or unethical conduct is not acceptable.

3. All associates are responsible for having knowledge to recognize potential conflicts of interest and compliance issues that are applicable to their assigned duties. If there are questions, the Ethics Committee should be consulted.

4. Each officer, director and committee chair is responsible for taking steps to ensure that employees under their supervision have the necessary training and education to perform their assigned functions in compliance with laws and regulations. Further he or she must take steps to ensure that employees are acting ethically and in compliance with this code.

5. Associates may not engage in any financial, business or other activity that negatively impacts ncCPAp’s reputation in the community.

Gifts

6. No associate is permitted to accept substantial in kind gifts or gratuities from vendors, contractors or subcontractors. (The intent of this policy is to avoid situations that may cause a ncCPAp decision maker act in other than the best interest of the Association, and to avoid even the appearance of impropriety on the part of ncCPAp’s associates.) He or she must report, in writing, to the Ethics Committee anytime such gifts are offered either from a vendor or an individual.

7. Occasionally, at meetings, for example, a sponsor or speaker may offer small gifts to all attendees. These gifts may be accepted

8. Occasionally, at meetings a sponsor may offer a raffle for goods and/or services. Officers, directors, committee chairs, and employees are encouraged to participate by providing information to the sponsor but may not accept the prize. If the prize is won by an officer, director, committee chair or employee, additional tickets should be drawn until an eligible person wins the gift. The sponsor may draw the ticket or an officer or director of the Chapter may make the draw.

9. No associate may accept cash gifts from a current vendor, contractor or subcontractor, or from a potential vendor, contractor or subcontractor with whom negotiations are in process or are known to be incipient.

Political Contributions

10. While acting on behalf of ncCPAp, associates may not directly or indirectly authorize, pay, promise, deliver receive or solicit any payment, gratuity or favor for the purpose of influencing any political official or government employee in the discharge of that person’s responsibilities.

11. All political or lobbying activities related to ncCPAp and its mission must be conducted in compliance with applicable laws. No ncCPAp funds or property may be used for political contributions.

12. If an officer, director, committee chair or committee member, or employee makes political contributions, the funds will not be reimbursed by ncCPAp. These contributions may not be made in the name of the Conference.

Conflicts of Interest

13. Each associates should observe ncCPAp’s Conflict of Interest policy, and should
acknowledge, annually, that he or she has acquainted himself or herself with it.

14. As a further financial safeguard, no disbursement may be made where the check is made payable to any person who executes the check or approves the transaction. For example, if the Treasurer wishes to reimburse himself for expenses incurred on behalf of ncCPAp, he may draw the check. However, another officer should approve the invoice, and a signator other than the Treasurer should sign the reimbursement check.

Compliance, Confidentiality and Transparency

15. All of ncCPAp’s business transactions must be carried out in accordance with management’s general or specific directives. All books and records must be maintained completely and accurately with transactions, receipts and disbursements properly recorded on a consistent basis. No payment may be approved or made with the intention or understanding that it will be used for any purpose other than what is described in the supporting documentation for payment.

16. Books and records must be created, maintained, retained or destroyed in accordance with ncCPAp’s records retention policy.

17. Associates must maintain the confidentiality of ncCPAp’s business information and
information related to ncCPAp’s donors, members, vendors and suppliers. Associates must not use confidential information except as appropriate for ncCPAp’s activities.

18. Associates may not authorize the use ncCPAp’s assets except for purposes of conducting activities of ncCPAp.

19. Associates are responsible for compliance with laws and regulations related to discrimination, or harassment due to race, age, gender, religion, national origin and sexual orientation. Any form of sexual harassment including creating a hostile work environment will not be tolerated.

20. ncCPAp is considered a drug and alcohol free workplace.

21. Associates must comply fully and promptly when representatives from a governmental entity request interviews or documents or other information. All personnel must be truthful when answering questions. All requests from governmental entities should be referred to the President or designated representative.

In the event of an instance of noncompliance with the Code of Conduct, the Ethics Committee should address the issue, and recommend a course of action to the Board of Directors if necessary.