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GFLS - Germany
Conflict of Interest Any situation in which a person has a private or personal interest sufficient to appear to influence the objective exercise of his or her duties. Relationships that may appear to impair the ability to remain impartial should be avoided. For example, circumstances where there are conflicting objectives of two clients or the perceived risk of sharing information that potentially harms one of the clients from a business perspective, or a situation where a partner or employee has a close personal relationship with a member of client’s management and could be viewed as having a position of significant influence over a client.
Discrimination or Harassment Discrimination or harassment based on race, religion, creed, color, citizenship, national origin, age, gender, sexual orientation, marital status, disability, veteran status, or any other legally protected basis.
Illegal or Inappropriate Gifts or Activities Offering or accepting any inappropriate or illegal gifts, meals, entertainment, payments, bribes, kickbacks or undertaking inappropriate or illegal activities to improperly influence a business relationship with or create an obligation to a client, supplier, or contractor. Any situation that could cause embarrassment to or create negative publicity for Baker Tilly.
Inaccuracy of Time and Expense Reporting or Client Billings Inappropriate time and expenses submission. Inappropriate client billings that violate applicable internal policy, contractual provisions; federal, state, or local statutes; regulations; or ordinances dealing with allowable costs and expenses.
Inaccurate Books & Records Inaccurate recording of records for compliance with regulatory, tax, or financial reporting requirements. Prohibited destruction, disposal, or changes to records. Falsification of contracts, reports, records, or pressuring others to falsify. Prohibited alteration or destruction of workpapers and other supporting materials.
Independence Failure to maintain required financial independence from attest clients, including requirements related to investments and loans. Personal relationships that create independence issues, such as family members in positions of management.
Insider Information and Securities Trading Buying or selling any securities based on insider information or discussing such information with others who might buy or sell such securities. Insider information is material, non-public information relating to a client.
Misuse of Confidential or Proprietary Information Inappropriate use or disclosure of confidential or proprietary information or mishandling of CUI (may or may not be for personal advantage or for the benefit of third parties).
Misuse, Abuse, or Theft of Baker Tilly Assets and Resources Act of stealing or misappropriating resources (i.e., theft, sabotage, vandalism, mishandling of funds). Inappropriate use of communication systems or other Baker Tilly resources (e.g., use for personal gain). Diverting business opportunity or idea away from Baker Tilly or competing with Baker Tilly for personal gain.
Other If you feel the definitions above do not describe the event, action, or situation you are looking to report about, please use this header.
Other Violations of Policies Willful or other actions that are in violation of internal policy, procedures, Code of Ethics and Professional Conduct, or contractual responsibilities.
Substance Abuse The misuse of legal or illegal drugs, including alcohol and prescription drugs. The illegal use, sale, dispensing, distribution, possession, or manufacture of illegal drugs or other controlled substances.
Technical Standards Inaccurate and unethical business transactions that are not in accordance with the letter, spirit and intent of all relevant laws and regulations created by the federal government, state boards of accountancy or professional standards. (Examples include: misapplications of GAAP principles, wrongful transactions, or blatant disregard for professional standard)
Violence or Threat Physical assault, physical intimidation, or threats of violence towards others in the workplace. Failure to comply with workplace violence or weapon-free workplace policies.