Covenant Tax and Accounting Solutions is committed to upholding the highest standards of ethics, honesty, and integrity in all aspects of our work, both as a firm and as individual professionals. We affirm that:

• Ethical principles are fundamental to our professional and personal conduct.
• A strong ethical foundation must be actively cultivated within our firm’s culture.
• Ethical behavior is required by our profession, expected by our clients, and demanded by the public.

We acknowledge that complex ethical situations may arise. In such circumstances, we collectively commit to serving all stakeholders with honor and professionalism. We hold ourselves and one another accountable to these standards and pledge to consistently strive to do what is right, in the right manner.

Each member of the firm shares responsibility for maintaining and strengthening our ethical culture. We recognize that individual decisions can have firm-wide consequences. Accordingly, when faced with challenging decisions, we will seek guidance from colleagues, firm leadership, and authoritative professional resources as appropriate.

This document provides guidance on selected topics of ethical importance and offers practical considerations to support ethical decision-making. While it is not intended to address every possible situation, it reflects our firm-wide commitment to ethical excellence and underscores the core values and principles that guide our practice.

Honesty and Integrity

We conduct all business and professional relationships with honesty and transparency. We accurately represent the services we provide, the experience we have gained, and the knowledge we possess. We maintain complete, accurate, and timely records to ensure compliance with regulatory, tax, and financial reporting requirements, as well as to fulfill our obligations to clients and the firm. We uphold the highest standards of integrity at all times and recognize our responsibility to be accurate, trustworthy, and candid in both professional and personal conduct, adhering to both the letter and the spirit of applicable laws and regulations.

Fair Business Practices

We are committed to fair and ethical business practices in all dealings. We do not engage in, nor tolerate, illegal, unethical, or corrupt practices. Our fees are established in a manner that fairly reflects the value of the services provided and the responsibilities assumed.

Confidential Information

We safeguard and preserve the confidentiality of all client information. Confidential or proprietary information belonging to clients, the firm, or other parties will not be used for personal benefit, competitive advantage, or the benefit of any third party.

Non-Public Information

In the course of our duties, we may have access to non-public or sensitive information. We will not disclose such information to any unauthorized individual. We recognize that the use of insider information for the purchase or sale of securities is illegal and strictly prohibited.

Client Relationships

We will not enter into, and will discontinue, client relationships where a client engages in unethical conduct, provides false or misleading information, or otherwise compromises the firm’s ethical standards.

Personal Conduct

All firm personnel are expected to conduct themselves in a professional, ethical, and honest manner at all times, both within and outside the firm. We recognize that individual behavior can reflect upon the firm and the accounting profession as a whole.

Continued Vigilance

Maintaining an ethical culture requires intentional and ongoing attention. We remain alert to circumstances or influences that may impair objective judgment and remain committed to upholding our ethical framework in all decisions and actions.

Communication

We foster a collaborative and respectful work environment grounded in open and honest communication. We encourage the exchange of ideas and perspectives and welcome constructive feedback among colleagues to promote professional growth and effective teamwork.

Continuous Improvement

We are committed to ongoing professional development and personal growth. Through continuing education, training, and the sharing of knowledge and experience, we support both individual advancement and the collective strength of the firm.

Communication of Concerns

Maintaining an ethical culture requires shared accountability. We encourage the timely reporting of concerns or suspected misconduct through appropriate communication channels, including available confidential or anonymous reporting mechanisms, without fear of retaliation.

Community Involvement

We recognize that our responsibilities extend beyond the workplace. We encourage meaningful involvement in civic, charitable, and community activities that contribute positively to the communities in which we live and work.

Acting in Good Faith

We conduct all professional activities in good faith and with the highest level of professionalism. We treat clients, colleagues, and the public with respect, fairness, and courtesy at all times.

Balancing Competing Interests

We carefully balance the interests of our clients with our responsibility to serve the public interest. We do not allow personal interests or the interests of the firm to compromise our objectivity, independence, or integrity.

Competence and Due Care

We are committed to providing services with the highest standards of professional competence and due care. We maintain and regularly evaluate quality control procedures to ensure compliance with applicable professional standards and firm policies.

Independence in Fact and Appearance

We avoid relationships or circumstances that could impair, or appear to impair, our objectivity and independence or create conflicts of interest. When potential conflicts are identified, we evaluate and address them in accordance with applicable professional standards before proceeding with any engagement.

Quality Services

We are committed to delivering high-quality services that are consistent with our professional expertise and appropriately tailored to meet our clients’ needs.

Undue Influence

We do not offer, solicit, or accept gifts, favors, or incentives that could compromise, or appear to compromise, our objectivity or independence. We recognize that objectivity is fundamental to the trust placed in our profession.

Safeguarding Information

We implement appropriate administrative, physical, and technical safeguards to protect documents, electronic data, and devices, ensuring the confidentiality and security of client and firm information.

Licensing and Regulatory Compliance

We comply with all applicable laws, regulations, and professional standards governing our practice. This includes adherence to state boards of accountancy requirements and the AICPA Code of Professional Conduct. We maintain all required licenses in good standing through timely renewal and ongoing continuing professional education.