Code of Ethics

The company McGrath & Arthur sro, MCGA legal, sro, MCGA accounting, sro, (hereinafter referred to as the "Company") is aware that the high quality of services provided is inextricably linked to compliance with certain ethical rules. As an expression of responsibility for ethical development in the Company, it has adopted a Code of ethics, which is binding for all its employees and all persons who act on its behalf, regardless of the form of employment or partnership.

The rules of the Code of Ethics are based on 2 main pillars:

Basic principles of the global initiative "Global Compact ", derived from internationally accepted documents - the Universal Declaration of Human Rights, the International Labor Organization Declarations on Principles and Fundamental Rights at Work, the Declaration on Environment and Development in Rio de Janeiro, and the United Nations Convention to Combat Corruption.
Applicable legal regulations concerning the subject of the Company's activity and business practice in the performance of activities that co-create ethical standards and patterns of behavior of all employees and co-workers of the Company in relation to clients and business partners, as well as in mutual relations.

The Code of Ethics, as a commitment of the company and each of its employees, is based on ethical principles of respect for human dignity, tolerance, justice, honesty, decency and responsibility towards the public, clients and each other.

Objective of the Code of Ethics

The Code of Ethics is a basic document that is of strategic importance to our company. The aim of the Code of Ethics is to identify and define basic legal and ethical standards in relation to the external environment, but also towards its own employees, other third cooperating parties and clients. The Code of Ethics defines the standards of work procedures in the provision of our services.

1. Basic values and mission of the Company

Responsibility, high professional level, professionalism and quality of our services are the basic values that we implement in all activities and services intended for our business partners. Our mission is to be personally responsible for every requirement of our clients, to understand their needs, to fulfill our promises and to constantly improve our services in order to be perceived as a reliable and innovative partner of our clients.

2. Respect for fundamental human rights, ethical and moral standards

Our company emphasizes the observance of the protection of human rights, the creation of fair and safe working conditions, responsible, and professional management, all in strict accordance with general moral and ethical principles.

3. Respect for rules of business competition

We follow the principles of general business ethics, business practices and respect the general rules of transparent competition, in order to create long-term prosperity, a healthy and sustainable business environment.

4. Anti-corruption policy

When dealing with business partners, we strictly separate the interests of our partners from the personal or financial interests of employees of both parties. We pay particular attention to compliance with:

Ban on providing personal benefits to public officials in any form (monetary, physical, or otherwise) by our employees or our business partners, and/or their employees in order to obtain benefits for each other and/or for third parties,
Ban on offer, promise, approve or give or receive personal benefits in any form (monetary, physical, or other) that would result from trade relationships of the Company and from which it would be clear that it may affect the business decisions of any of the trading parties.

5. Prohibition of discrimination

Our Company hereby also declares zero tolerance for any manifestation of discrimination based on sex, race, sexual orientation, religion, age, origin or any other reason defined by law.

6. Work procedures and reputation

The good name of the Company, the trust of its clients and employees are our most important values in the business environment. All work procedures are implemented at a high professional level in order to maintain the good name and eliminate the reputation risk of the client and also to maintain the good reputation of our Company. We are aware of our obligations to third parties and clients, and therefore we monitor the fulfillment of these goals also in the case of associated and cooperating parties, which is the success of good and beneficial long-term cooperation.

7. Principles of ethical behavior of employees and other associates of the Company

Employees and cooperating partners of the Company, in their activities:

Respect applicable laws and regulations,
Follow the principles of business ethics so that they provide their services honestly, responsibly and pay attention to maintaining a high professional level,
In carrying out their business activities, the Company and its employees consistently avoid activities that could undermine the client's confidence both in relation to the Company and in other companies with a similar business and they distance themselves from the practices of unfair competition,
In the course of their work, the Company's employees act in such a way as not to damage its reputation, refraining from disseminating confidential information outside the work environment and avoiding activities aimed at creating a conflict of interest between them and the Company,
Know and comply with the wording of Act no. 122/2013 Coll. on the protection of personal data, perform their work in accordance with it and also observe trade secrets and confidentiality, even after the termination of working with the Company,
Are aware that by their conduct they always represent the Company and its mission and therefore also in their personal life and outside working hours take into account that they do not act in violation of applicable law, generally applicable principles of good conduct and this Code of Ethics,
Observe confidentiality and trade secrets in accordance with applicable laws,
Do not misuse information or material resources of the Company for their personal benefit and in their work they always proceed in such a way that they do not damage the Company and its good name,
Refrain from the undesirable dissemination of confidential information, including in their private environment,
Avoid all activities that create a conflict of their own interests with the interests of the Company,
Make sure no to get into conflict with the regulations and rules of the employer, the employment contract, the mandate contract, with the rules and contractual conditions of the clients, codes and rules of conduct.

8. Securing own and entrusted information and data

Complete registration of all documents and data in written as well as electronic form is realized with emphasis on their security by appropriate technical and organizational means at our disposal, in order to prevent unauthorized access to this data and information and their unauthorized processing, misuse, loss, theft or accidental erasure.

All our hardware and software solutions performing the function of storing or administrating data in electronic form are secured against possible attack and misuse at the latest technological level and are also backed up. All electronic data transmissions are subject to strict rules for protected and secure transfers using modern encryption tools designed for securing data transmission. We handle responsibly all assets of the Company and its clients, whether of tangible, intellectual or electronic property, and we always comply with the laws and the legitimate purpose of use.

9. Protection of personal data

All personal data entrusted to our report are strictly subject to the actual regulation of Act no. 122/2013 Coll. on the protection of personal data. Compliance with the conditions of the applicable legislation is regularly monitored and inspected. All conditions of the above-mentioned legal regulation are also reflected in all processes related to the performance of our services. We respect the rights of the data subjects whose personal data we collect and process.

10. Confidentiality

One of our highest priorities is to maintain absolute secrecy about all contractual terms and conditions, and entrusted or established facts related to the performance of our activities, in order to maintain impartiality and loyalty to our clients and all other third cooperating parties. We respect the confidentiality of information and the privacy of our clients, our employees and other business partners. We work in accordance with applicable laws, guidelines, and always maintain the appropriate degree of confidentiality and privacy.

11. Environmental policy

Like all business entities, also our Company has an impact on the environment through its business activities and therefore we have built our own strategy for eliminating negative impacts and using environmentally friendly technologies.

12. Control of compliance with the Code of ethics

Each of our employees and cooperating partners follow the principles set in this Code of Ethics and are obliged to notify in writing of any violations they encounter in their work, or if they are required to act in violation of the laws or internal regulations of the Company. In the event of a breach of the obligation of the notifying employee himself or herself, resp. cooperating partner of the Company, he is obliged to immediately inform his or her direct superior about this fact, as well as about the proposed procedure, which will lead to the correction within a reasonable time. On sanctions for violation of the Code of Ethics, if the violator is an employee, resp. cooperating partner of the company, the decision is made by the direct superior, in accordance with the valid legislation.