Introduction
We believe that the success of an organization depends, among other factors, on the positive image it maintains with its employees, clients, suppliers, and the community. It is essential that these stakeholders feel confident in dealing with a serious and honest company guided by the highest standards of ethical conduct.
To achieve this, genuine commitment is required from those who are the heart of our business: our people. It is through their integrity and honesty that our company will be perceived as one that operates with seriousness and ethical conduct.
With this in mind, the Bernhoeft Code of Ethics was created to clearly define the principles and behavior that guide our business conduct, aiming to become the reference company in the accounting sector.
Clients: The focus of our work
We serve our clients with respect for their rights and in alignment with the company’s mission, vision, and values. We provide clear, prompt, and accurate information, offering equal treatment without bias driven by personal interests or preferences.
We strive to meet their requests and provide timely and appropriate responses, even when the answer is negative, explaining the reasons for our limitations.
Our goal is to ensure client satisfaction, exceed expectations, and continually improve the quality and performance of our services through courteous and efficient service, aiming at long-term loyalty.
Relationship and interaction with partners and Suppliers
The selection and hiring of suppliers must be based on technical, professional, and ethical criteria, following pre-established processes that eliminate the possibility of decisions based on personal interest and ensure the best cost-benefit relationship for the company and its clients.
We seek partners that share our mission and values and are committed to ethical business relationships.
Business relations with suppliers of questionable reputation or those that directly or indirectly exploit child or forced labor or fail to comply with applicable laws are strictly prohibited.
Relationships between the company and its suppliers must be harmonious and transparent, ensuring the quality and reliability of contracted services. Contract management must safeguard the rights and obligations of both parties, always observing deadlines for service validation, payments, and extensions, ensuring
service quality and smooth execution.
Employees: Our source of energy
Discriminatory attitudes must be actively discouraged, whether based on race, color, nationality, religion, gender, age, marital status, sexual orientation, physical disability, or social status.
All employees are also internal clients and therefore deserve respect regardless of their position or time with the company. This principle also applies to contractors and outsourced personnel working on our premises.
We are committed to promoting a healthy and harmonious work environment that values human beings and their well-being—fostering trust, respect, fairness, and encouraging innovation and professional development, supported by training and development programs.
We must maintain an awareness that all departments play essential roles and must collaborate to ensure smooth operations. Based on this, hierarchical relationships should be healthy and guided by mutual respect.
Employee initiatives—suggestions or constructive criticism—aimed at improving company results should be encouraged, and excellent performance that yields tangible benefits should be recognized and rewarded. Identifying, retaining, and attracting talent is a constant challenge in our organization.
Performance-based awards must be allocated transparently and based on fair evaluations.
Those in leadership positions must be especially attentive to their conduct and serve as ethical role models to inspire trust and set the standard for others.
We are committed to employees’ health and safety through regular medical exams, training programs, and awareness of the use of individual and collective protective equipment.
Company resources must be used wisely and responsibly, always seeking excellence in service quality through suggestions, improvements, and innovations.
Bernhoeft: A corporate citizen
We support policies that promote human development through harmonious relationships between companies and the communities where they operate.
We strive to understand the needs of the communities we are part of, respect their cultural integrity, and collaborate—through social actions—to help improve their standard of living and contribute to human development.
We encourage employee participation in civic matters and community events. We maintain open communication channels to guide the community regarding our accounting services.
We actively develop and participate in socially focused programs in partnership with public institutions, NGOs, schools, health centers, and other organizations.
Public agencies
We respond promptly, transparently, and appropriately to public authorities, regulatory and supervisory bodies, labor unions, trade associations, and NGOs — whenever requests are reasonable and in the public interest.
We maintain high standards of honesty and integrity in all interactions with public officials and government employees, avoiding any conduct that may appear improper.
We do not publicly comment on acts or attitudes of public officials or make political statements that could negatively affect the company’s image.
When defending the company’s interests, we act in accordance with our standards, always upholding ethical principles and legal compliance.
Potential conflicts of interest
No employee shall use their position or influence to obtain any kind of personal or third-party advantage.
Gifts or benefits—whether direct or disguised as preferential treatment—from or to clients, suppliers, or any business-related party must not be accepted or offered if they could result in personal gain or compromise the company’s interests.
Employees must not recommend service providers or suppliers to clients—even upon request—if such referrals could result in personal benefits such as special treatment, product/service discounts, or commissions.
Private professional activities are not permitted during working hours. Public statements or representations on behalf of the company must only be made by authorized and qualified personnel.
Company-owned technology, methodologies, know-how, and other proprietary information may not be used for personal purposes, shared with third parties, or disclosed without prior authorization.
Company equipment and resources must not be used for personal activities unless explicitly authorized by the appropriate department.
Employees may not engage in outside business activities that could create a conflict of interest—especially if the work is similar to that of the company or targets the same audience—and could result in personal advantage due to their position, influence, or access to privileged information.