CODE OF PROFESSIONAL CONDUCT

The business and professional activities of Fisher, Folta IRM Inc. and its consultants are governed by the following principles:

	Always act in accordance with applicable laws.
	Always act in the best interests of the client, providing professional services with integrity, objectivity, and independence.
	Always behave in a manner that maintains the good reputation of our firm and profession.
	Accept only those assignments that you have the knowledge and skills to perform.
	Do not adopt any method of obtaining business which detracts from the professional image of our firm and profession.
	Do not encourage unrealistic client expectations.
	Always ensure there is a mutual understanding with the client as to the assignment objectives, scope, work plan, and costs.
	Do not accept fee arrangements which may impair, or may be seen to impair, your integrity, objectivity or independence, or the quality of your services.
	Never set fees that are dependent on stated benefits of an assignment.
	Inform a client of any interest which may impair, or be seen to impair, your professional judgement.
	Always treat all client information as confidential.
	Refrain from serving a client under terms or conditions which impair your professionalism or independence (we reserve the right to withdraw from the assignment if such becomes the case).
	Do not encourage an employee of a client to consider alternate employment without prior discussion with the client.
	If requested to review critically the work of another consultant, inform that consultant before undertaking the review.

Modified: 2006/08