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Ernst&YoungAssurance|Tax|Transactions|AdvisoryAboutErnst&YoungErnst&Youngisagloballeaderinassurance,tax,transactionandadvisoryservices.Worldwide,our130,000peopleareunitedbyoursharedvaluesandanunwaveringcommitmenttoquality.Wemakeadifferencebyhelpingourpeople,ourclientsandourwidercommunitiesachievepotential.Formoreinformation,pleasevisit©2008EYGMLimited.AllRightsReserved.EYGno:DU0006coc_0408.indd204/04/200808:49:47GlobalCodeofConductcoc_0408.indd304/04/200808:49:472GlobalCodeofConductTheGlobalCodeofConductdrawsonoursharedvalues.WhoweareOurvaluesPeoplewhodemonstrateintegrity,respectandteaming.Peoplewithenergy,enthusiasmandthecouragetolead.Peoplewhobuildrelationshipsbasedondoingtherightthing.coc_0408.indd404/04/200808:49:47GlobalCodeofConduct3TothepeopleofErnst&YoungEverydayeachoneofusisfacedwithchallenginganddifficultchoices.Itissimplyapartoflivingandworkinginademandingandcomplexbusinessenvironment.Theintegrityandprofessionalismwebringtothesechallenges,workingacrossourglobalorganization,definethereputationofErnst&Young.OurGlobalCodeofConductprovidesaclearsetofstandardsforourbusinessconduct.Itpresentseachofuswithanethicalandbehavioralframeworktoguideourresponsetothechallengingandsometimesdifficultchoicesweface.Italsoreflectsthecommitmentsoutlinedinourvalues.Wheneverweencounteranethicalissue,eachofushastheresponsibilitytorespondinamannerthatreflectsourvaluesinaction.Whilemostissuescanberesolvedlocally,youwillfindinformationwithinthisCodeaboutadditionalsupportandresourcesavailabletoallofus.FullcompliancewiththeGlobalCodeofConductisessentialandIaskeachofyoutomakeapersonalcommitmenttoabidebyit.BylivinguptothecommitmentscontainedintheCode,wesendaclearmessagetothoseweworkwithaboutthestrengthofourcommitmenttoethicalbehaviorandthedeliveryofQualityinEverythingWeDo.InthiswayweprotectandenhancethereputationofErnst&Young,andmeettheexpectationsofourpeople,clientsandcommunities.Sincerely,JamesS.TurleyChairmanandCEOcoc_0408.indd504/04/200808:49:474GlobalCodeofConductErnst&YoungGlobalCodeofConductTheErnst&YoungGlobalCodeofConductprovidestheethicalframeworkonwhichwebaseourdecisions—asindividualsandasmembersofourglobalorganization.TheCodeisanchoredinourvaluesandbeliefs,andunderpinsallthatwedo.OurGlobalCodeofConductisorganizedintofivecategoriescontainingguidingprinciplesthatshouldbeusedbyeveryonewithinErnst&Youngtoguideourbehavioracrossallareasofouractivity:1.Workingwithoneanother2.Workingwithclientsandothers3.Actingwithprofessionalintegrity4.Maintainingourobjectivityandindependence5.RespectingintellectualcapitalWeexpecteveryonewhoworksatErnst&YoungtobehaveinaccordancewiththeprinciplescontainedintheGlobalCodeofConduct.IfyoudonotunderstandtheprinciplescontainedwithintheCode,orarenotsurehowtoapplythem,youshouldconsultwithanappropriately-qualifiedcolleaguetogetyourquestionsanswered.coc_0408.indd604/04/200808:49:47GlobalCodeofConduct5OurcommitmentTheGlobalCodeofConductappliestoeveryoneatErnst&Young,regardlessoftheirindividualrole,positionorpractice.•WepromoteandsupporttheGlobalCodeofConductinourday-to-daybusinessactivities,throughbothpersonalleadershipandbusinesspractice.• EachofusisexpectedtobehaveaccordingtotheprinciplescontainedintheGlobalCodeofConduct.Weencourageconsultationandtheseekingofadvice,asappropriate,fromtheresourcesavailabletoassistinapplicationoftheCode.• WeunderstandthatdeviationsfromorviolationsoftheGlobalCodeofConductareunacceptableandthatweshouldfeelabletoraisethem,withoutfearofretaliation,withanappropriatecolleagueortotherelevantethicshotline.Ernst&Youngdoesnotpermitdiscriminationorretaliationofanykindforgoodfaithreportsofillegalorunethicalbehavior.• WeacknowledgethatbreachesoftheGlobalCodeofConductmayresultinourpracticestakingdisciplinaryaction,uptoandincludingterminationofemployment.• WeaffirminwritingourunderstandingoftheprinciplescontainedintheGlobalCodeofConductandourcommitmenttoabidebythem.coc_0408.indd704/04/200808:49:476GlobalCodeofConduct1.Workingwithoneanother• Webuildrelationshipswitheachotherbasedonasharedtrustandconfidencethateachofushasapersonalandprofessionalcommitmenttodotherightthing.• Wearecommittedtocommunicatingopenlyandhonestly.• Wearecommittedtoworkingindiverseteamsandarepersonallyaccountabletootherteammembersforthecontributionwemake.• Werelyuponeachothertodeliverqualityservicetoourclientsandforourindividualdevelopment.• Wenurtureintegrity,respectandteaming.• Weconsultwitheachotherandvaluetheperspectivesofthosewhoaredifferentfromus,aswellasthosewhochallengeourownpointofview.• Weembracemulticulturalexperienceanddiversityasstrengthsofourglobalorganization.Assuch,werespectoneanotherandstriveforaninclusiveenvironmentfreefromdiscrimination,intimidationandharassment.• Weencourageandsupporttheprofessionaldevelopmentofourcolleaguesandpromoteindividualachievementandcontinuouslearning.• Weexp