Impartiality Statement

1. Audit staff are prohibited from participating in the Audit of any organisation to which they have given assistance, by consultancy or training(other than professionally registered auditor training), or where they have any financial or commercial interest for a minimum period of 2 years prior to the date of application of the organisation for registration.

2. When allocated to a particular contract, Audit staff shall not disclose or discuss any detail; before or after the Audit; to any member of staff other than their direct Management or other members of the team, as required by the Auditor Agreement & Confidential Information and No Conflict of Interest Agreement signed on commencement of employment.

3. All subcontracted Audit staff or sector specialists used to support permanent staff of SMR shall sign a Subcontractor Agreement and a Confidential Information and No Conflict of Interest Agreement.

 4. SMR direct employees are prohibited from engaging in consultancy activities, which involve the active design, generation or implementation of a Quality or Environmental Management System.

5. All directly employed Management and Staff are required to declare all financial interests or business activities on commencement and during the period of employment. 

 6. SMR staff or subcontractors shall not suggest or imply to imply that certification would be simpler, easier or less expensive if consultancy or training services were used. In addition subcontract staff cannot offer consultancy or training services to SMR’ s clients that they have been assigned to audit, during or after the assigned task has been completed.