Code of Ethics & Code of Conduct
PCA Tax Accountants

PCA Tax Accountants – Code of Ethics and Code of Conduct (version 1.3 updated 03/08/2023)


PCA Tax Accountants, part of the PCA Corporate Services Group, is a dynamic and rapidly growing accounting firm that specializes in providing tax and accounting services in the areas of foreign investment and corporate advisory. Our team of experienced CPAs, Chief Accountant and Finance Experts is committed to delivering high-quality tax and accounting advice and practical solutions to our clients, who range from large multinational corporations to emerging startups. We pride ourselves on our ability to understand the unique needs and challenges of each of our clients and to provide tailored tax and accounting solutions that help them achieve their business objectives. 

Our accounting firm is committed to providing high-quality tax and accounting services to our clients. We believe that our clients deserve the highest level of professionalism, integrity, and ethical behavior from us. Our code of conduct is designed to outline our firm’s values and principles and to provide a framework for our accountants and staff to uphold these values in all of their professional interactions whilst complying with the Circular No. 70/2015/TT-BTC dated on May 08, 2015 by the Ministry of Finance promulgating professional ethical standards for accounting and auditing.


Download: PCA Tax Accountants – Code of Ethics and Code of Conduct (version 1.3 updated 03/08/2023)


1. Integrity and Honesty

As accountants and consultants, we uphold the highest standards of integrity and honesty in all of our professional interactions. We conduct ourselves in a manner that reflects positively on our firm and our profession.


2. Confidentiality and Privacy

We maintain strict confidentiality and privacy standards when handling client information. We do not disclose confidential information to anyone without proper authorization and take all necessary steps to ensure the privacy and security of client data.


3. Professional Competence

We strive to provide the highest level of professional competence in all of our engagements. This includes staying up-to-date on industry trends and best practices, and maintaining appropriate levels of education and training.


4. Independence and Objectivity

As accountants and consultants, we maintain independence and objectivity in all of our engagements. We avoid any conflicts of interest that could compromise our professional judgment and strive to provide unbiased recommendations to our clients.


5. Professionalism and Respect

We conduct ourselves with the utmost professionalism and respect in all of our interactions with clients, colleagues, and others. We treat everyone with dignity and respect, regardless of their position or status.


6. Compliance with Laws and Regulations

We comply with all applicable laws and regulations governing our profession, including those related to professional conduct, client confidentiality, and data privacy.


7. Ethical Reporting and Transparency

We prioritize accuracy and transparency in financial reporting, avoiding misrepresentation or manipulation of financial information. Our tax planning services prioritize compliance with tax laws and regulations over aggressive tax avoidance strategies. For firms providing auditing services, we maintain strict independence from clients to ensure objectivity and integrity in the auditing process.


8. Quality of Service

We are committed to providing the highest quality of service to our clients. This includes meeting deadlines, delivering work products that meet or exceed client expectations, and addressing any client concerns or complaints promptly and professionally.


9. Ethical Behavior

We adhere to the highest ethical standards in all of our professional interactions. We do not engage in any behavior that is illegal, unethical, or in violation of our professional responsibilities.


10. Continuing Professional Education

We maintain our professional competence through ongoing education and training. We stay up-to-date on industry trends and best practices to ensure that we are providing the highest level of service to our clients.


11. Accountability

We hold ourselves accountable for our actions and decisions. We take responsibility for our work and strive to continuously improve our skills and knowledge to better serve our clients.


12. Anti-Corruption

We exercise caution and conduct enhanced due diligence when dealing with politically exposed persons (PEPs) and their associates to mitigate corruption risks.


13. Environmental and Social Responsibility

Our firm supports initiatives with a positive social impact, and we actively engage in volunteering, charitable contributions, and community involvement. We consider the social and environmental responsibility of our suppliers and vendors, prioritizing those who align with sustainable and ethical business practices.


PCA Group