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WOE
WHIPPL
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CPA
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7
2012 Employee Manual | Effective March 1, 2012
B. Involve organizations doing business or seeking to do business with the Firm,
including actual or potential vendors, or organizations competing against the
Firm; or
C. Violate provisions of law, government regulation, or a Firm rule or policy.
XXI. PROFESSIONAL CONDUCT RULES AND RULES REGARDING FIRM PROPERTY
AND INFORMATION
The following rules of professional conduct and the safeguarding of Firm property
and information must be adhered to.
A.
Safeguarding Information:
Employees may not divulge records, official
communications, plans, confidential information from clients or other data
(except as necessary in the course of normal Firm business in accordance with
prescribed procedures) to anyone outside the Firm without proper authorization.
B.
Firm Records:
Employees must make sure all reports, vouchers and records
are factual and accurate. They must keep them in accordance with the Firm’s
system of accounts. They must not destroy records except in accordance with
prescribed procedures.
C.
Firm Funds:
Employees must follow prescribed practices for handling and
protecting all Firm funds.
D.
Use of Firm Property and Facilities:
No equipment, tools, materials, supplies, or
Firm facilities are to be used for personal purposes without prior approval from
the management.
E.
Conflict of Interest:
The Firm policy is to award business solely on the basis of
merit and open competition. Employees must, therefore, engage in no activities
and have no relationships that might impair their independent judgment.
F.
Property:
An employee is expected to exercise due care in their use of Firm
property and to utilize such property only for authorized purposes. The Firm
assumes no responsibility or liability for loss or damage to the personal property
of an employee.
G.
Documents:
Employees cannot remove files or information from the offices
of the Firm unless authorized to do so by management. Where management
does authorize the removal of files or information, they cannot be copied or
reproduced in any manner and must be returned immediately upon completion
of the task for which removal was authorized. In all instances where files or other
information are authorized to be removed from the offices of the Firm, a log will
be kept. The log will contain a description of the documents, files, or information,
the date and time out, the period which the information, documents, or files
covers, and the date and time returned. Procedures for keeping the log will be
established by management.
H.
Computer Information:
No employee may copy a Firm hard drive or any
individual part or file from the Firm’s computer system unless authorized to do