Professional Conduct

Smart Books Bookkeeping and Business Solutions assumes an obligation of professional conduct and self-discipline
above and beyond the requirements of laws and regulations. Our
professional conduct expresses the recognition of our responsibilities to our clients. Our principles
call for an unswerving commitment to honorable behavior. In carrying out our responsibilities as professionals, we exercise
sensitive professional and moral judgments in all our activities.
Smart Books Bookkeeping
& Business Solutions will discharge our responsibilities with integrity, objectivity and due professional care. We will
provide quality services, enter into fee arrangements, and offer a range of services—all in a manner that demonstrates
a level of professionalism. We commit ourselves to honor and trust. In return we will seek continually to demonstrate our
dedication to professional excellence.
Smart Books
Bookkeeping & Business Solutions is guided by the precept that when we fulfill our responsibility to our clients our clients
interests are best served first. We will maintain and broaden client confidence by performing all professional
responsibilities with the highest degree of integrity and confidentiality. Integrity is the benchmark which Smart Books
Bookkeeping & Business Solutions will ultimately test all decisions. Our integrity can accommodate
the inadvertent error and the honest difference of opinion; it cannot accommodate deceit or subordination of principle. Smart Books Bookkeeping & Business Solutions shall maintain objectivity
and be free of conflicts of interest in discharging professional responsibilities.
Smart Books
Bookkeeping & Business Solutions understands the quest for excellence is the essence of due care. Due care
requires us to discharge professional responsibilities with competence and diligence. We are committed to ethical standards
and will perform professional services to the best of our ability with concern for the best interest of our clients for whom
the services are performed. We shall observe and strive continually to improve competence and
the quality of services to our clients.