Ethical guidelines for the European Court of Auditors
To achieve its mission, the Court should be and also be perceived as an objective, independent and professional institution in which its stakeholders can have full confidence. To this end, the Court has adopted the requirements established by the INTOSAI Code of Ethics (ISSAI 30) and a set of Ethical Guidelines.
The Ethical Guidelines are intended to help ensure that daily decisions, both in auditing and in running the institution, comply with the principles laid down by the INTOSAI Code. They are based on the Court's values: independence, integrity, impartiality, professionalism, adding value, excellence and efficiency. They apply to all Court personnel: Members, managers, auditors and staff in administrative functions.