Last updated: 21 July 2026
Policy Statement
CB Audits is committed to conducting all business with honesty, integrity, impartiality, and professionalism. We operate with zero tolerance towards bribery, corruption, fraud, or any unethical conduct and expect the same high standards from our employees, contractors, associates, suppliers, and clients.
This policy supports our commitment to maintaining public confidence in the independence and integrity of our auditing, stocktaking, mystery shopping, customer experience, and service quality inspection services.
Our Ethical Principles
Everyone representing CB Audits will:
- Act honestly, fairly, and with integrity at all times.
- Maintain independence and impartiality in all professional activities.
- Treat clients, employees, customers, and members of the public with dignity and respect.
- Make decisions based solely on objective evidence.
- Avoid situations that create actual or perceived conflicts of interest.
- Comply with all applicable laws and regulations.
- Protect confidential information entrusted to us.
Anti-Bribery & Anti-Corruption
CB Audits has a zero-tolerance approach to bribery and corruption.
No employee, contractor, or representative of CB Audits may:
- Offer, promise, give, request, or accept a bribe or improper payment.
- Offer gifts or hospitality intended to improperly influence a business decision.
- Accept gifts, benefits, or incentives that could compromise, or appear to compromise, professional judgement.
- Make facilitation payments or unofficial payments to secure business advantages.
- Falsify records or conceal financial transactions.
Any attempt by a client, supplier, or third party to influence the outcome of an audit or inspection through gifts, payments, favours, or other inducements must be refused and reported immediately to management.
Gifts and Hospitality
Reasonable and proportionate hospitality may be accepted where it is lawful, transparent, and clearly unrelated to influencing professional judgement.
Employees and representatives must decline any gift or hospitality that could reasonably be perceived as compromising their independence or objectivity.
Conflicts of Interest
Individuals working on behalf of CB Audits must disclose any actual, potential, or perceived conflict of interest before accepting or carrying out an assignment.
Examples include:
- Personal relationships with a client's employees or management.
- Financial interests in a client organisation.
- Previous employment with the client where independence may reasonably be questioned.
- Any other circumstance that may affect impartiality.
Where appropriate, CB Audits will appoint an alternative auditor or implement suitable safeguards.
Fraud Prevention
CB Audits is committed to preventing fraud in all aspects of its operations.
We will:
- Maintain accurate and transparent records.
- Keep appropriate financial controls.
- Investigate suspected fraud promptly.
- Cooperate fully with law enforcement and regulatory authorities where required.
Reporting Concerns
Anyone representing CB Audits who becomes aware of unethical behaviour, bribery, corruption, fraud, or other misconduct has a responsibility to report it promptly.
Reports will be treated confidentially wherever possible and investigated fairly and impartially.
Individuals raising genuine concerns in good faith will not suffer retaliation or detrimental treatment.
Compliance
Failure to comply with this policy may result in disciplinary action, termination of contracts, or referral to the appropriate authorities where criminal activity is suspected.
Training and Awareness
CB Audits will ensure that employees and representatives understand their ethical responsibilities through induction, guidance, and periodic review of this policy.
Policy Review
This policy will be reviewed regularly to ensure it remains effective, reflects current legislation, and continues to support the highest standards of professional conduct.
Our Commitment
CB Audits is committed to delivering independent, objective, and ethical services. We believe that integrity is fundamental to the credibility of our work and the trust placed in us by our clients.
Every audit, inspection, stocktake, and mystery shop will be conducted honestly, without bias or improper influence, and in accordance with the highest standards of professional ethics.