Code of Conduct

Aidos Ltd / Аидос ООД
(UIC: 131375280)

Introduction – Our Commitment

At Aidos Accountancy Services, our reputation is built on trust, expertise, and unwavering ethical standards.

This Code of Conduct formalises our commitment to these principles and guides every professional interaction and decision we make. It serves as a clear promise to our clients, partners, and team regarding how we conduct business — transparently, responsibly, and with respect for the law and professional standards.

1. Purpose and Scope

This Code defines how we work and what we stand for.

This Code of Conduct applies to:

Partners and management
Employees
Contractors and freelancers
Any individual acting on behalf of Aidos

It reflects our commitment to integrity, transparency, professional responsibility, and long-term cooperation with clients, authorities, and business partners.

2. Professional Integrity

We act with honesty, independence, and professional judgement.

Aidos provides professional services based on accuracy, independence, and sound professional judgement.

We:

Act honestly, responsibly, and in good faith
Apply applicable accounting, tax, and payroll standards
Maintain professional scepticism where required
Decline to engage in misleading, aggressive, or unlawful practices

Aidos does not provide “creative accounting,” concealment of information, or structures intended to mislead authorities or third parties.

3. Compliance with Law and Professional Standards

Compliance is a minimum requirement, not a formality.

Aidos operates in compliance with:

Bulgarian law
Applicable European Union legislation
Tax, accounting, payroll, and labour regulations
Anti-Money Laundering (AML) and Know-Your-Customer (KYC) obligations
Relevant professional and ethical standards applicable to the accounting profession, including the International Code of Ethics for Professional Accountants issued by the International Federation of Accountants (IFAC)

Where legal or regulatory requirements change, Aidos seeks to adapt its practices in a timely and responsible manner.

Requests that conflict with applicable law, professional standards, or ethical principles will be declined.

4. Confidentiality and Data Protection

We protect client information as a fundamental professional duty.

Aidos:

Treats client and business information as confidential
Uses data solely for legitimate professional purposes
Applies appropriate technical and organisational safeguards
Complies with the General Data Protection Regulation (GDPR) and Bulgarian data protection legislation

Confidential information is disclosed to third parties only where legally required or contractually agreed.

5. Independence and Conflicts of Interest

Objectivity and independence are essential to our work.

Aidos avoids situations that may compromise professional independence or objectivity.

We:

Identify and disclose actual or potential conflicts of interest
Take appropriate steps to manage or avoid conflicts
Decline engagements where independence cannot be safeguarded

Clients are expected to inform Aidos of circumstances that may reasonably give rise to conflicts of interest.

6. Anti-Bribery and Corruption

Zero tolerance applies to all forms of improper influence.

Aidos applies a zero-tolerance policy toward bribery, corruption, and improper influence in dealings with:

Public officials
Clients
Suppliers and business partners

We do not:

Offer, promise, give, request, or accept bribes
Make facilitation payments
Abuse professional position for personal or commercial gain

Any gifts or hospitality must be reasonable, transparent, and must never influence professional judgement.

7. Fair and Respectful Working Relationships

Professional cooperation requires mutual respect.

Aidos:

Treats clients, colleagues, and partners with respect
Communicates clearly, factually, and professionally
Does not tolerate harassment, intimidation, discrimination, or abusive conduct

The same standards of conduct are expected from clients and partners when interacting with our team.

8. Client Responsibilities and Professional Boundaries

Quality service depends on cooperation and clear boundaries.

Clients are expected to:

Provide accurate, complete, and timely information
Respect agreed scopes of work and response times
Communicate in a professional and respectful manner

Aidos reserves the right to suspend or terminate engagements where cooperation is persistently insufficient or conduct is inappropriate.

9. Reporting Concerns and Breaches

Concerns can be raised safely and confidentially.

Concerns regarding breaches of this Code, legal non-compliance, or unethical conduct may be reported:

Directly to Aidos management
Via email at [email protected]
Through our secure contact form on the Aidos website

Reports may be made anonymously, if preferred.

All reports are handled discreetly, fairly, and without retaliation. Appropriate action is taken based on the nature and severity of the issue.

10. Review and Updates

This is a living document.

This Code of Conduct is reviewed periodically to reflect:

Legal and regulatory developments
Changes in professional standards
The ongoing development of Aidos

11. Final Statement

This Code of Conduct defines how Aidos works in practice. It supports professional trust, accountability, and long-term cooperation with clients and partners.

This Code of Conduct forms part of Aidos’ Governance Framework

Last updated: January 2026