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Continuity Agreement Cima

3.1 All CIMA accountants work within the framework of the CIMA Code of Ethics (www.cimaglobal.com). The Code requires accountants to adhere to the principles of integrity, objectivity, professional competence and due diligence, confidentiality and professional conduct. CIMA conducts quality assurance audits of continuity agreements. You must provide a copy of your continuity agreement to CIMA upon request. The Continuing Partner (CP) is an important distinguishing feature between CIMA Members in Practice (MiPs) and other accountants, qualified or unqualified, who are not CIMA members. It is encouraging for clients to know that their immediate deadlines and other urgent work are facilitated by another accountant who understands their needs. You will be contacted in the event of such circumstances and you will have the opportunity to opt out of coverage through these agreements. All MiPs must ensure that services to their clients are maintained in the event of illness, disability, death or dissolution. This can be done either by an internal agreement in your firm, or by a written agreement with another accountant or company. The CP agreement should at least cover the essential services you provide. • Conclusion of the current CPD (Continuous Professional Development) in order to constantly monitor the current legislative changes • Compliance with the anti-money laundering law • Professional liability insurance to cover you if we ever make a mistake on your accounts • Continuity agreement in case we cannot act as an accountant – another company can intervene! • Letter of commitment that we sign with all our customers to ensure that we provide what we have promised at the agreed price • Linked to the CIMA Code of Conduct.

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