FBispo Escritório Contábil Ltda, enrolled with the CNPJ under no. 11.368.920/0001-83 and with the Regional Accounting Council of the State of São Paulo, CRC-SP, under no. SP-026130/O-0, hereinafter referred to in this Code as “FBispo”, establishes the rules for the conduct of all Partners, managers, employees, including service providers, consultants, and suppliers, hereinafter referred to as “Employees”. Commitment to these guidelines is an essential condition for everyone to be aligned with FBispo’s objectives, in order to avoid any conduct that may be considered unlawful under the applicable laws and regulations against bribery and corruption.
Work environment
FBispo offers an informal environment, values the style of each one, so we do not opt for a dress code, each person is free to choose the way to dress, having common sense as a guide. FBispo also expects its employees to be fair and honest in conducting business with their working partners, maintain confidentiality, collaborate with investigations involving issues of this Code and participate in training related to this document. We do not tolerate discrimination or prejudice of any nature, whether of race, religion, age group, sex, political conviction, nationality, marital status, sexual orientation, physical condition or any other, against people, in our offices, in our clients’ offices, or at corporate events.
Consumption of illicit drugs and alcoholic beverages
Alcohol consumption is not allowed in our office. Illicit drugs in our office or at corporate events are strictly prohibited.
Employee and Customer Information
FBispo respects the confidentiality and privacy of personal information acquired and maintained within the employee’s personal record. Only those who have a legitimate, work-related need can have access to them. The trust imposed by the knowledge and access to confidential data of our customers must be taken care of, in accordance with Brazilian data protection legislation, especially Law no. 13.709/2018 and its subsequent amendments.
Business Assets & Information Security Responsibilities
Resources and assets owned by FBispo are considered, including, but not limited to: email, instant messaging (example: Google Chat), internet, web and SaaS tools, access to the internal network, equipment, computers, cell phones, applications, systems, databases, files stored on digital media, printed documents, or any other asset or resource made available by the company.
Each Employee is responsible for following these information security guidelines related to assets and resources:
- Password sharing is prohibited;
- Keep your computer or laptop locked when you distance yourself; and
- Always ensure the maintenance and good physical condition of the equipment;
- Immediately inform the Information Security area of any information security incident or breach, whether intentional or not.
It is important to clarify that the resources and assets owned by FBispo can be monitored, reviewed, audited, accessed and have their content verified whenever the company deems necessary.
Accounting and Records
All assets of FBispo, when made available to the Employee, must be used only for business purposes.
Intellectual Property & Information Confidentiality
FBispo produces intellectual property that must be protected against unauthorized use. All employees, including after termination of employment, must keep confidential and must not disclose any of the company’s and customers’ business secrets and economic-financial data, as well as any confidential information or document to anyone, except employees and authorized persons who require this information as required by their function. FBispo values transparency, however, any information disclosed must be previously aligned and authorized by the company’s governing body.
Finally, it is important to note that the intellectual properties mentioned above are the exclusive property of FBispo. This means that the assets developed by the employees, as employees of FBispo, will belong to this, if: (I) They arise from the use of some other intellectual property of FBispo, including business secrets; (II) are related to FBispo’s research and development project; (III) arise from the very nature of the charges concerning the relationship between FBispo and the employee.
Relations with competitors and partners
FBispo competes with its competitors fairly and honestly. All Employees must respect the rights and deal fairly with customers, suppliers, business partners and competitors, in accordance with local law. It is not tolerated to obtain competitive advantages in a dishonest manner, whether through simulation, tampering, manipulation, insider trading, or intentional unfair professional practice, such as:
- Undue or facilitation payments: must not authorize, offer, promise, give, request or accept benefits intended to unduly influence any professional decision;
- A business relationship must not be established with any supplier if its business practices are known to violate local laws; and
- Third party information must be treated as confidential.
In these cases, it is necessary to comply with the terms of the confidentiality agreements eventually signed with third parties.
Relations with government entities
We deal honestly and within the law in any interaction with the government and our suppliers and partners must adopt the same practices when dealing with the Government.
Conflicts of interest
All Employees have the duty to avoid situations involving not only a direct conflict, but also situations that appear to conflict between their personal interests and the interests of the company.
Gifts, Presents and Entertainment
In the course of our activities we may receive or offer courtesies in order to build relationships However, the offer or receipt of courtesies is allowed only when they are gifts or entertainment of small amounts and not exceeding R$150.00. Examples are: pens, calendars, key chains, caps, concert tickets, sporting events. Other forms of gifts or cash receipts are not allowed.
Meals
A meal may be offered to a third party or received from a third party, without prior approval of the HR FBispo, as long as that the participants are not public agents or politically exposed people with power to influence government or business decisions; and as long as that the amount equivalent to a meal does not exceed R$200.00 (two hundred reais) per person and does not include a spouse or other guest who is not part of the business directly.
Donations or sponsorships
FBispo carefully considers making a donation or sponsorship, taking into account the following points:
- Must not unlawfully influence a business outcome;
- Must be done for a legitimate organization; and
- It must not include political donations.
In addition to the above criteria, the donation or sponsorship process must be formalized and approved by the Fbispo Board.
Money laundering
We must be vigilant and make sure we are negotiating with reputable customers and partners with legitimate financial resources. In case of suspicions of illegal activities by partners, end customer or employee, immediately inform FBispo’s Management through the reporting channel on our website or directly etica@fbispo.com.br.
Anti-corruption
The parties, FBispo and Employees, both undertake to comply with and enforce by their affiliates or their owners, shareholders, quotaholders, employees or any subcontractors the best practices related to ethics and conduct in the exercise of their activities, as well as the rules applicable to them and deal with acts of corruption and harmful acts against the public administration, according to applicable legislation, including Law no. 12.846/2013 (the “Anti-Corruption Legislation”), and subsequent amendments, which the parties guarantee to know and understand.
Any exception or questions to the rules established herein must be sent to the e-mail etica@fbispo.com.br.
Code of Ethics of the Regional Accounting Council.
FBispo also has the responsibility to respect and adhere to the Code of Professional Ethics of Accountants.
(www1.cfc.org.br/sisweb/SRE/docs/NBCPG01.pdf)
Purpose
- This Standard aims to establish the conduct of the accountant, when in the exercise of his activity and in matters related to the profession and the class;
- The ethical conduct of the accountant must follow the precepts established in this Standard, in the other Brazilian Accounting Standards and in the current legislation; and
- This Code of Professional Ethics of the Accountant also applies to the accounting technician, in the exercise of his professional prerogatives.