Code of Ethics Policy

1. Introduction

At PMCT Accountants & Consultants (PMCT), we are committed to the highest ethical standards in all our professional activities. This Code of Ethics serves as a guiding framework for all staff, outlining the values and principles that define our conduct and support our mission to deliver trustworthy and reliable accounting, taxation, and consultancy services.

2. Purpose

The purpose of this Code is to:

Promote integrity, transparency, and accountability.

• Uphold the reputation and credibility of PMCT.

• Guide employees and associates in making ethical decisions.

• Ensure compliance with all applicable laws, professional standards, and internal policies.

3. Scope

This Code applies to all employees, partners, contractors, consultants, and representatives of PMCT, regardless of location or role.

4. Core Ethical Principles

4.1 Integrity

All actions and decisions must reflect honesty and strong moral principles. Staff must not engage in or tolerate any form of deceit, misrepresentation, or unethical conduct.

4.2 Professional Competence

PMCT personnel must maintain the knowledge and skills necessary to provide competent professional service. Continuous professional development and training are encouraged and expected.

4.3 Objectivity

Employees must remain impartial and avoid any bias, conflict of interest, or undue influence that may compromise their judgment or professional responsibilities.

4.4 Confidentiality

All information obtained through business activities must be kept confidential, unless disclosure is authorised or legally required. Employees must never misuse confidential information for personal or third-party gain.

4.5 Due Care

PMCT professionals must perform their duties with diligence, thoroughness, and a commitment to high-quality service. This includes meeting deadlines, following procedures, and being attentive to detail.

4.6 Fairness and Respect

We treat clients, colleagues, and stakeholders with fairness, courtesy, and respect. Discrimination, harassment, or exploitation of any kind is not tolerated.

4.7 Compliance with Laws and Regulations

All staff must comply with relevant local and international laws, as well as industry regulations, particularly in areas such as anti-money laundering (AML), tax compliance, and data protection.

4.8 Social Responsibility

PMCT encourages socially responsible conduct and supports initiatives that contribute positively to our community and environment.

5. Responsibilities

• Employees must read, understand, and adhere to this Code.

• Supervisors and Managers must lead by example and ensure compliance across their teams.

• The Compliance Team will oversee implementation, provide training, and manage reporting channels.

6. Reporting Ethical Concerns

All PMCT personnel are encouraged to report unethical conduct or breaches of this Code. Reports may be made confidentially to management or through a designated compliance contact. Retaliation against whistleblowers is strictly prohibited.

7. Enforcement and Consequences

Breaches of the Code of Ethics may result in disciplinary action, up to and including dismissal or termination of contract. Serious ethical violations may be referred to external authorities or professional regulatory bodies.

8. Review of Policy

This policy will be reviewed annually or as needed to reflect updates in regulations or internal practice.

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
Managing Director
For PMCT ACCOUNTANTS & CONSULTANTS (PMCT)