CODE OF CONDUCT FOR SENIOR MANAGEMENT AND EMPLOYEES
Accounting and other records will be maintained in keeping with the highest standards of excellence and transparency. The highest level of integrity is expected of those to whom are entrusted the responsibility of maintaining the books of account and other records of the Company.
In recording transactions in the books of account of the Company, no attempts shall be made to disguise the true nature of the transactions being recorded. Records shall be maintained in accordance with all applicable laws and regulations. In addition, the accounts shall comply with the applicable Accounting Standards of the Institute of Chartered Accountants of India or the relevant accounting body or regulatory authority in whose jurisdiction the Company functions.
Accounting policies that are selected for the preparation of accounts shall be applied consistently, and judgments and estimates that are made shall be reasonable and prudent so as to give a true and fair view of the state of affairs of the Company as at the Balance Sheet date and of the profits or losses of the Company for the year ended on that date.
Proper and sufficient care will be taken for the maintenance of adequate records, accounting or otherwise, and in accordance with the provisions of applicable legislation, for safeguarding the assets of the Company and for preventing and detecting fraud and other irregularities.
Unless otherwise warranted, the accounts will be prepared on a going concern basis. Information meant for Management that is derived from the books of account of the Company shall be prepared using the same standard of excellence as the published accounts.
Results that are published or otherwise disseminated by the Company shall not, in any manner, be misleading.