Article 1 – Purpose and scope of application
This Ethics Code (hereinafter, the “Code”) identifies the principles and guiding values of the conduct of all people (hereinafter, collectively, the “Addressees” and, individually, the “Addressee”) who, in any capacity, work at Valente Associati GEB Partners. The addressees of the provisions contained in the Code are Valente Associati GEB Partners’ partner, professionals and collaborators. The Ethics Code is based on both legal and non-legal norms. This is without prejudice to the rules of law and ethics applicable to chartered accountants and lawyers, which the Addressees shall in any case comply with, to the extent of their competence and expertise.
Article 2 – General Provisions
The Addressees shall observe the highest standards of ethical conduct. In the performance of their duties, they shall act with honesty, decorum, discretion, fairness, transparency and loyalty. The Addressees shall act both in accordance with the legislation in force and in compliance with the Ethics Code for Lawyers and the Ethics Code for Chartered Accountants (as the case may be). Each Addressee shall avoid any act or conduct that violates or may be deemed to violate the provisions of the law or regulations or contained in the Code. The Addressees shall act and operate with care, in compliance with the rules and with the function assigned to them, directing their conduct towards achieving the Valente Associati GEB Partners’ objectives and strategy. Relations between Valente Associati GEB Partners and each Addressee shall be based on trust and cooperation. Each Addressee shall endeavour to ensure that relations with each other Addressee are inspired by harmony and avoid acts or conduct characterised by animosity or conflict.
Article 3 – Diligence and professional competence
The Addressees are bound to perform their professional duties with diligence, devoting to each issue the care and time necessary to acquire the necessary knowledge to perform their professional duties.
Article 4 – Honesty
The Addressees shall act with justice and moral rectitude and abstain from putting in place situations from which they may derive personal benefit, advantage or advantage. The only income deriving directly or indirectly from the work activity is represented by remuneration and fees.
Article 5 – Transparency
In conducting relations with clients, the Addressees shall pay due attention to illustrating the economic aspects, the significance, the technical structure, the consequences and the possible risks, in all cases providing the client with a set of information suitable for decision-making. Written communications must be clear and complete. In relations with Public Officials, the Judiciary, the Financial Administration and any other public interlocutor, mandatory information must be provided promptly and completely. Relations with Public Officials, the Judiciary, the Financial Administration and any other public interlocutor must be characterised by respect.
Article 6 – Impartiality
In accordance with the Constitution, the Addressees shall refrain from any discrimination on the basis of age, sex, sexual orientation, state of health, ethnicity, nationality, social origin, political opinions and religious beliefs.
Article 7 – Confidentiality
The Addressees are bound to absolute confidentiality on all acts and documents of which they become aware in the course of their work, with reference both to their clients and to Valente Associati GEB Partners. The addressees shall be bound by the strictest confidentiality even after ceasing to be employed.
Article 8 – Conflict of interest
Each Addressee shall endeavour to prevent situations of conflict of interest and shall inform Valente Associati GEB Partners of any interests, including those of an economic nature, that he/she, his/her spouse, relatives up to the fourth degree of kinship or cohabiting Addressees may have in the activities or decisions for which he/she is responsible. Each Addressee shall in any case refrain from taking part in activities or decisions giving rise to such a conflict. This Code commits each Addressee who ceases to serve not to be in a situation of conflict of interest with Valente Associati GEB Partners for a period of at least two years.
Article 9 – Professional training
The quality of human resources constitutes an asset of fundamental importance for the life and development of Valente Associati GEB Partners. The Addressees shall constantly attend to their own professional training, also taking care of the cultural and ethical-deontological training of their collaborators.
Article 10 – Collateral activities
Each Addressee shall inform the partners of any writings and articles that he/she intends to publish on matters falling within Valente Associati GEB Partners’ competence. Each Addressee shall not perform any other subordinate or self-employed activity, including consultancy work, in matters connected with those falling within Valente Associati GEB Partners’ competence. Each Addressee shall not engage in any other external activities that conflict with his/her duties or affect the proper performance of his/her office tasks.
Article 11 – Violation of the provisions of the Ethics Code
Violation of the provisions contained in this Code may break the fiduciary relationship between the Firm and the Addressee responsible for the violation, and may even lead to the latter’s dismissal.
Article 12 – Updates of the Code
This Code may be subject to periodic verification, as well as to updating on the basis of new legislation and updates of the deontological principles.