Code of Ethics

R.S. Baboolal & Co. adheres to the provisions of the Handbook of the International Code of Ethics for Professional Accountants. These provisions centre around compliance with five fundamental principles of ethics incorporating;


  • A professional accountant should be straightforward and honest in all professional and business relationships


  • A professional accountant should not allow bias, conflict of interest or undue influence of others.

Professional Competence and Due Care

  • A professional accountant has a continuing duty to maintain professional knowledge and skill at the level required to ensure that a client or employer receives competent professional services based on current developments in practice, legislation and techniques. A professional accountant should act diligently and in accordance with applicable technical and professional standards when providing professional services.


  • A professional accountant should respect the confidentiality of information acquired as a result of professional and business relationships and should not disclose any such information to third parties without proper and specific authority unless there is a legal or professional right or duty to disclose. Confidential information acquired as a result of professional and business relationships should not be used for the personal advantage of the professional accountant or third parties.

Professional Behavior

  • A professional accountant should comply with the relevant laws and regulations and should avoid any action that discredits the profession.






Grd Flr KAMUS Bldg,
Lot 37 IDC Industrial Estate,
Biljah Road,
Chaguanas, Trinidad, W.I.

©2020 BY R.S. BABOOLAL & CO..