Introduction

At Quodus, ethics and integrity are the fundamental bases of our organization. We expect all our staff to be honest and behave in accordance with the highest ethical standards, guided by their desire to do what is right.

The present Code of Ethics and Conduct is intended to serve as a guide, information reference and source of inspiration to assist all professionals in our firm to choose the most ethically appropriate option in any circumstance.

Principle I

Obligations to the Public

Our professionals must accept and promote the values of corporate social responsibility and business ethics with the spirit and code that govern the conduct of the organization and, through their professional conduct, become a benchmark for the application of the highest ethical standards to contribute to the public good.

Our professionals will not aid, abet, or participate in inappropriate acts, take necessary measures to prevent irregular behavior, and promote compliance by both the organization and all our clients.

We assume the highest demands that clients and the general public can expect in the provision of services from Quodus since we understand that our reputation depends on the quality of the services we provide, which is the responsibility of each and every member of our team.

Corruption undermines integrity and is a misuse of power and position, which has a disproportionate impact on the most disadvantaged. Quodus takes an anti-corruption stance in its actions.

Principle II

Obligations to Institutions

Our organization is committed to establishing a climate of cooperation with the Authorities and Institutions and to remain permanently informed about the obligations that may correspond in this regard.

Principle III

Obligations to our clients

Our professionals must serve our clients with the highest sense of integrity, formulate objective and impartial judgments, with independence, without incurring in any conflict of interest and promoting solutions in a personalized way and adapted to the context of the client and their true needs.

The services we offer to our clients must respect and comply with the standards and customs of the profession in the provision of services, and strive permanently to improve their quality. We respond to any need, adapting to their requirements under a firm commitment: to satisfy their concerns.

Our professionals and employees will be diligent in managing the commitments established with clients, covering their needs with appropriate personnel, with the appropriate technical and professional level, continuously updating themselves, in search of professional development and with adequate continuous training.

They will constantly monitor the quality of services, compliance with commitments acquired with clients and the adequacy of the reports issued to the profession’s standards.

The necessary measures will always be adopted to help our clients comply with all their compliance obligations.

Our professionals must reserve the confidentiality of information obtained during the services provided to clients, treating it with special responsibility, control, and protection. In any circumstance, information owned by a client or Quodus, whether confidential or not, obtained through work, must be used for strictly professional purposes. Any other use of such information is strictly prohibited.

All proposals to our clients will accurately describe the scope of services, experience in similar work, and the curriculum summary of our professionals. We only offer those professional services that we are in a position to fulfill and for which we have the experience and high professional knowledge. In no case do we offer services that could damage confidence in us or our independence and integrity with our clients.

Our professionals will take special care to avoid any real, potential, or perceived conflict that may exist between the interests of Quodus and their personal interests, as well as the interests of other professionals, individuals, and/or third parties. All decisions must be made without being influenced by factors outside professional judgment, always ensuring that an image of impartiality is offered, acting legally and ethically in the event of any conflict of interest.

Principle IV

Obligations to the Shareholders and the Top Management of Quodus

We will keep both the shareholders and top management, as well as the maximum governing body at all times, informed about the status and evolution of the ethics and compliance program, both with regard to the implementation of the program and the risk areas associated with its compliance. This rule complements the duty of top management and the maximum governing body to ensure that there is an adequate information system in the organization, designed in a reasonable manner to provide top management and administrators with accurate and sufficient information to allow them to make informed judgments, both on our organization’s compliance with the law and its business performance.

Principle V

Internal Obligations

• We are committed to achieving maximum quality individually, as a team, and corporately.
• We are obliged to strictly comply with all applicable laws, regulations, and rules in our service provision.
• We represent Quodus always and everywhere, with honesty and frankness, with maximum objectivity when referring to facts or opinions.
• We develop all our relationships with integrity, ethics, and responsibility.
• We are honest in our business dealings and in our relationship with colleagues.
• We ensure the confidentiality of information entrusted to us and protect information whose rights belong to the firm.
• We maintain our competitiveness with respect to advances in the profession, including current theories, industry best practices, and laws.

Quodus recognizes that people and trust are the reason for its success. Therefore, it guarantees the respect for human rights and pays special attention to the working conditions of its workers, as well as to the health and safety conditions inherent in its professional activity.

Principle VI

Obligations to the Environment

Our organization, in accordance with its Code of Ethics and Conduct, is committed to complying with the standards of respect and protection of the environment and the obligations that correspond.

Code of conduct for our employees:

• The commitment to Quodus and its values.
• The commitment to their own professional development and the training and improvement opportunities that the company offers.
• Compliance with the Company’s rules and policies.
• Loyal dedication to the company during established hours, as well as the honest and efficient use of the time and resources necessary for the performance of their work, avoiding the use of these for extra-work or personal purposes.
• A respectful, fair and honest behavior in the work environment and in relationships with all the audiences with whom we operate, especially with clients.
• Impartiality, equity and integrity in the treatment of other employees, clients, suppliers, or anyone else who has a contractual relationship with Quodus, avoiding any favoritism, as well as the obtaining of personal benefits, partiality, or abuse of power or position.
• Loyalty to the Company by not performing other functions, positions, responsibilities, developing activities, or participating in companies that involve unfair competition, conflict of interests or interference in their work obligations.
• The confidential handling of information and its restricted use to the scope of our work with special attention to the respect for the privacy of clients.
• A relationship with clients presided over by professionalism, attention to detail, courtesy, kindness, trust, availability, interest, and speed in meeting their needs, as well as a proactive, creative, and entrepreneurial attitude.
• Their contribution to creating a good working environment so that all our stakeholder groups (employees, customers, etc.) have a positive experience in their relationship with Quodus.