To promote the broad standards of moral and ethical corporate behaviour upheld by IAS Members, the organization has created a code of conduct. The Code of Conduct is not a comprehensive list of all legal or ethical issues that can arise throughout the course of business, so it is meant to be utilized in conjunction with sound judgment and common sense.

• The Code of Conduct denotes IAS Members’ voluntary adoption of a level of conduct that is frequently higher than what is required by law.
• As a requirement for IAS membership, all members must formally accept the Code of Conduct.
• The IAS Board may decide to take disciplinary action against an individual for violating the Code of Conduct, which may include suspending or terminating the individual’s IAS membership.