I have just completed my first year of trading and am trying to complete the ICAEW Annual Return, most of which is very straight forward. However question D3.1 asks if the firm has arrangements to ensure that all principals.... maintain the principles set out in the Code of Ethics, Part A, sections 100-150.
I am a sole trader with no employees and am confident that I do maintain the principles (integrity, objectivity, confidentiality etc) but what sort of arrangements should I have in place to show this?
Thank you in advance for any thoughts and advice.
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I am a sole trader too
Have you read, understood and adhered to the "the principles set out in the Code of Ethics, Part A, sections 100-150."?
Is so, record the fact in writing and tick the box.