Impartiality & Inquiries

Our Commitment to Impartiality

AT&G International Limited is committed to maintaining the highest standards of impartiality and independence in all our audit and assurance services. We understand that impartiality is fundamental to the credibility and value of our assessments.

Independence Framework

Our independence framework ensures that we:

• Maintain objectivity in all professional judgments
• Avoid conflicts of interest that could compromise our assessments
• Provide unbiased opinions based solely on evidence and professional standards
• Remain free from any influence that could affect our professional judgment

Conflict of Interest Management

We have established comprehensive procedures to identify, evaluate, and manage potential conflicts of interest:

• Regular assessment of client relationships and business interests
• Disclosure of any potential conflicts before engagement commencement
• Implementation of safeguards when conflicts cannot be eliminated
• Ongoing monitoring throughout the engagement period

Professional Standards Compliance

Our impartiality practices align with:

• International Federation of Accountants (IFAC) Code of Ethics
• ISO/IEC 17021 requirements for certification body impartiality
• AICPA Professional Standards
• Relevant regulatory and industry-specific requirements

Reporting Concerns

We encourage stakeholders to report any concerns regarding our impartiality or professional conduct. All inquiries will be handled with the utmost confidentiality and investigated thoroughly.

How to Submit an Inquiry

If you have concerns about impartiality or wish to make an inquiry, please contact us using the following methods:

Investigation Process

All inquiries regarding impartiality are handled through our formal investigation process:

1. Receipt and acknowledgment of the inquiry within 5 business days
2. Initial assessment and assignment to an independent investigator
3. Thorough investigation including evidence gathering and interviews
4. Determination of findings and appropriate corrective actions
5. Communication of outcomes to relevant parties (where appropriate)
6. Implementation of preventive measures to avoid recurrence

Continuous Improvement

We regularly review and enhance our impartiality policies and procedures to ensure they remain effective and aligned with evolving professional standards and stakeholder expectations.

Transparency and Accountability

We are committed to transparency in our operations and accountability to our stakeholders. We maintain records of all impartiality-related inquiries and regularly assess the effectiveness of our independence safeguards.