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A CBA Member shall, at all times, demonstrate a commitment to professionalism and diligence in the performance of his or her duties.

A CBA Member shall not engage in any illegal or unethical conduct, or any activity which would constitute a conflict of interest.

A CBA Member shall, at all times, exhibit the highest level of integrity in the performance of all professional assignments and will accept only assignments for which there is reasonable expectation that the assignment will be completed with professional competence.

A CBA Member will comply with lawful orders of the courts and will testify to matters truthfully and without bias or prejudice.

A CBA Member, in conducting business, will obtain evidence or other documentation to establish a reasonable basis for any recorded transaction.

A CBA Member shall not reveal any confidential information obtained during a professional engagement without proper authorization.

A CBA Member will reveal all material matters discovered during the course of business which, if omitted, could cause a distortion of the facts.

A CBA Member shall continually strive to increase the competence and effectiveness of professional services performed under his or her direction.

A CBA Member will conduct his or her business practices in a professional manner as expected by other Canadian Bookkeepers Association Members.