TRIPLE-F has adopted a Code of Ethics to establish the highest principles and standards. These Principles are general statements expressing ethical and professional ideals partners and their employees are expected to display in their professional activities. As such, the Principles are aspirational in character and provide a source of guidance for partners and their employees. The Principles form the basis of TRIPLE-F’s rules of conduct, Practice Standards and Disciplinary Rules, and these documents together reflect TRIPLE-F’s recognition of partners and their employees’ responsibilities to the public, clients, colleagues and employers. TRIPLE-F culture is based on fundamental values regarding a sustainable society and is created in collaboration between responsible youth managers and youth employees and based on respect for the value and dignity of each person, as well as openness and honesty. TRIPLE-F partners and their employees adhere to UN’s global compact principles. This means operating in ways that, at a minimum, meet fundamental responsibilities in the areas of human rights, labour, environment and anti-corruption. Responsible businesses enact the same values and principles wherever they have a presence, and know that good practices in one area do not offset harm in another. By incorporating the global compact principles into strategies, policies and procedures, and establishing a culture of integrity, organisation are not only upholding their basic responsibilities to people and planet, but also setting the stage for long-term success. TRIPLE-F local partners shall provide professional services with integrity. Integrity demands honesty and candour, which must not be subordinated to personal gain and advantage. Partners and their employees are placed in positions of trust by clients, and the ultimate source of that trust is the partners and their employees’ personal integrity. Allowance can be made for innocent error and legitimate differences of opinion, but integrity cannot co-exist with deceit or subordination of one’s principles. TRIPLE-F local partners shall provide professional services objectively. Objectivity requires intellectual honesty and impartiality. Regardless of the particular service rendered or the capacity in which partners and their employees function, they should protect the integrity of their work, maintain objectivity and avoid subordination of their judgment. TRIPLE-F local connect partners shall maintain the knowledge and skill necessary to provide professional services competently. Competence means attaining and maintaining an adequate level of knowledge and skill, and application of that knowledge and skill in providing services to clients. Competence also includes the wisdom to recognise the limitations of that knowledge and when consultation with other professionals is appropriate or referral to other professionals necessary. Partners and their employees make a continuing commitment to learning and professional improvement.