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Professional Accountants are expected to have the highest standards of professional conduct and to take into consideration the public interest. Ethical behavior plays an important role in ensuring trust in financial reporting and business practices. Professional accountants must not only be qualified, but should also act ethically under all circumstances.


Relikor complies with the Code of Ethics for professional accountants issued by the International Ethics Standard Board of Accountants of International Federation of Accountants (IFAC) and the Code of Ethics for professional accountants, issued by the Institute of Certified Public Accountants of Cyprus (ICPAC). 

Ethical behaviour is embedded our corporate culture. We follow an action plan to ensure compliance with the Code of Ethics for Professional Accountants of International Ethics Standards Board for Accountants (IESBA) as well as local laws. 








Our management team and members of staff are required annually to confirm that they are aware of and have complied with all five fundamental ethical principles set out below:


Honest and straightforward approach is embedded in all of the Company’s professional and business relationships.

• Objectivity

 All necessary actions are taken in order not to allow bias, conflict of interest or undue influence of others that could override the Company’s professional or business judgments.

• Professional Competence & Due Care

There is a continuing duty to maintain professional knowledge and skills at the level required to ensure that a client or employer receives competent professional service. Relikor acts diligently and in accordance with applicable technical and professional standards.

• Confidentiality

The confidentiality of information acquired as a result of professional and business relationships is respected in all aspects and no such information is disclosed to third parties without proper and specific authorization unless there is a legal and or professional right or duty to disclose. This information shall never be used for the personal gain of Relikor and strict 'Chinese Walls' will be kept by separate Directors and teams for clients in similar industries. Also confidentiality is reinforced with the signing of a Non Disclosure Agreements (NDA) between our firm and third parties. 

• Professional Behaviour

The relevant laws and regulations are applied by Relikor and any actions that discredit the profession are strictly avoided.

Relikor code of ethics
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