Code of Conduct Policy

1. Introduction
PMCT Accountants & Consultants (PMCT) is committed to the highest standards of integrity, professionalism, and ethical behaviour. This Code of Conduct outlines the principles and expectations that guide the behaviour of all PMCT employees, contractors, consultants, and representatives in their daily responsibilities and interactions with clients, colleagues, regulators, and the public.

2. Purpose
The purpose of this policy is to:

• Promote a culture of ethics, accountability, and respect.

• Ensure compliance with legal and regulatory obligations.

• Protect PMCT’s reputation and foster trust among stakeholders.

• Guide employees in making ethical decisions and resolving conflicts of interest.

3. Scope
This Code applies to all PMCT personnel, including permanent and temporary staff, interns, consultants, contractors, and board members, across all locations.

4. Core Values and Principles

4.1 Integrity and Honesty
Employees must act with honesty, transparency, and integrity in all professional dealings, avoiding any conduct that could discredit themselves or PMCT.

4.2 Professionalism
Staff must conduct themselves in a manner that reflects the professionalism and reliability of PMCT. This includes being punctual, prepared, respectful, and delivering quality service to clients.

4.3 Confidentiality
PMCT employees must maintain the confidentiality of all client and company information acquired during the course of their duties, both during and after employment.

4.4 Compliance with Laws and Regulations
All employees must adhere to applicable laws, industry regulations, and internal policies, including anti-money laundering (AML), data protection, anti-bribery, and health and safety requirements.

4.5 Conflict of Interest
Employees must disclose any personal or professional interests that could conflict with the interests of PMCT or its clients and must avoid situations where such conflicts could arise.

4.6 Equal Opportunity and Non-Discrimination
PMCT promotes a work environment free from discrimination and harassment. All employees shall be treated fairly and with respect regardless of gender, age, ethnicity, religion, disability, or background.

4.7 Respect and Collaboration
PMCT fosters a culture of mutual respect, teamwork, and open communication. Bullying, harassment, or any form of disrespectful behaviour will not be tolerated.

4.8 Use of Company Resources
Company resources, including IT systems, equipment, and funds, must be used responsibly and solely for business-related purposes.

4.9 Bribery and Corruption
PMCT maintains a zero-tolerance approach to bribery and corruption. Offering, soliciting, or accepting bribes or facilitation payments is strictly prohibited.

4.10 Reporting Misconduct
Employees have a responsibility to report any unethical, illegal, or non-compliant behaviour. PMCT will treat all reports seriously and protect whistleblowers from retaliation.

5. Disciplinary Action

Violations of this Code may result in disciplinary action, up to and including termination of employment or contract. Serious breaches may also be reported to relevant authorities or professional bodies.

6. Review and Updates

This Code of Conduct will be reviewed annually or as required to reflect legal or regulatory changes. Employees will be notified of any updates and may be required to re-acknowledge compliance.

Contact Information

PMCT Accountants & Consultants (PMCT)
26 Flower Street, Tabora Number 2, Accra, Ghana
Tel: +233 200 843282
Email: info@pmctaccountants.com

Approved and Signed by: Vincent Santeng
For PMCT ACCOUNTANTS & CONSULTANTS (PMCT)