1. Keep information confidential except when disclosure is authorized or legally required. Confidentiality 2. Provide all relevant information that could reasonably be expected to influence an intended user's understanding of the reports, analyses, or recommendations. Competence 3. Report any delays or deficiencies in information, timeliness, processing, or internal controls in conformance with organization policy and/or applicable law. Credibility 4. Communicate information fairly and objectively. Credibility 5. Refrain from using confidential information for unethical or illegal advantage. Confidentiality