Code of Ethics

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Our Code of Ethics


The AOA is committed to conducting business with integrity, in accordance with the highest ethical standards and in compliance with all applicable laws, rules and regulations.  We place great importance on providing the public with confidence in the objectivity of the AOA’s decisions.


All Board members are expected to comply with the AOA’s Code of Ethics which is designed to ensure that the Board of Directors and individual directors:

  • maintain the highest standards of ethical conduct; and
  • identify and avoid both actual and perceived conflicts of interest including those which might arise because of the involvement, through employment or otherwise, of spouses, dependents and other close family members with audit firms within the jurisdiction of the AOA.

Each director is required to complete an annual certificate of compliance asserting that they have complied with the Code of Ethics.



Register of Interests


Each director is required to file, and keep current, a declaration of interests noting those relationships which might have a bearing on that director’s objectivity.