Code of Ethics

At CTI we are convinced that all of us who are part of the firm must act within a framework established by a code of ethics, giving certainty to our performance in providing services to our clients and in interacting with other economic entities, for this reason, we have designed the code of ethics to which we are subject.

The trust of our clients as well as the performance standards for the engagement of our activities in the business world, as we carry out our daily activities, it is important to have a framework of reference that guides us in the way we conduct business. Jointly with our mission, vision and values that make us responsible for the actions of the members, in order to create trust with our clients.

With the above we engaged in a basic role in building a better business world for our people, our customers and our communities. We believe that a better business world is the one in which economic growth is sustainable. Therefore, continuos endeavors to improve the quality of our services and investment in our people trainee.

We are proud of ourselves working with others using our knowledge, skills and experience to fulfill our purpose and create a positive environment.

At CTI we consider integrity to be the highest value that distinguishes us, and we also established this code of ethics as a practical, speed and simple tool to guide the decision-making of all our members. In order to engaged to our code of etics and values we must be people with high moral quality and comply with the example.

This code establishes the commitments, behaviors and standards of CTI members with the different parties: clients, suppliers, partners, society and the environment. Compliance with our code of ethics will lead us to always have the satisfaction of having act with loyalty with CTI and our partners in an honesty way and within an environment of trust and kindness in all topics of our activities as accountants and individuals.

Mission:
Our mission is to be a strategic ally in business advisory for our clients and contribute to their competitiveness in the global economic environment, providing experience to strengthen their processes.

View:
We seek to represent a leading firm in the provision of high-value professional services in business consulting. Likewise, to create value for our human capital based on continuous improvement policies of a technical, professional and human nature in search of contribution of wellness of our society.

Values:
The code strength our ability to behave consistently in accordance with our values, such as: honesty, responsibility, integrity, quality, and productivity.

Specific ethical standards
1. Prohibited conduct in the company:
Partners
a) Absolute rejection of behaviors that are not appropiatte.
b) Strict control of financial resources in accordance with the client's business instructions.

Members:
a) Our staff must carry out the accounting records processed by our practice in accordance with the regulations of the Colegio de Contadores Publico de Mexico.
b) We do not allow any type of discrimination, harassment, corrupt practices and disclosure of confidential information.
c) We encourage our staff to cooperate bilaterally in the development of their activities and for the exclusive benefit of the company.
d) No member may use the name of CTI or its resources in activities for their own benefit.
e) CTI will never disclosure data to third parties

Customers:
a) We do not make recommendations to our clients that could lead to a risk circumstance or to litigation.

Suppliers:
a) No negotiation lack of justice and unrespect is accepted.
b) In CTI we respect the payment terms agreed with our suppliers, seeking a long-term relationship.
c) Dealing with dishonest people who intend or may harm CTI is prohibited.
d) Avoid to share with a supplier or people outside CTI the problems or weaknesses observed in another supplier.

2. Clear definitions of a conflict of interest:
a) Members may not have any interest in projects or that provide services to CTI projects.
b) Employees may not carry out service award operations with companies in which their relatives in the first or second degree by blood or politician participate as partners or shareholders.
c) No CTI mmember may hire relatives under their dependence.
d) Employees must avoid at all times any situation in which their interests jam with CTI interests.
e) Members are prohibited from seeking or corresponding job applications during the term of their contract and thereafter in companies that are direct or indirect customers of CTI.
f) Employees must avoid from responding to requests from co-workers, family members or friends to make special discounts outside of the established provisions.

3. Corporate Gift Policy
a) Low-cost gifts can be accepted on the understanding that no conflict of interest with CTI is triggered.
b) In case of receiving gifts, including end-of-year gifts, discounts on services or any other form of compensation, their value may not exceed 15 UMAS.
c) It will be cause of labor terminationt if any member accepted money from clients, suppliers, banks or companies with whom they carry out operations.
d) If a valuable gift is received for courtesy reasons, it must be delivered to CTI Human Resources who will inform the ethics committee where its final use will be decided.

4. Consequences for breaching the code
a) Default to code will be subject to penalties which will be based on the seriousness of the lackness incurred.
b) The penaltys may range from administrative to labor relationship termination of employment contract, without renouncing the criminal and / or criminal penalties to which you are credited.
c) Adminsitrative penalties will be taken against any collaborator who:
- Authorize, direct, approve, or participate in code violations.
- Knowing about lackness, do not notify it.
- Revenge directly or indirectly or encourage others to do so against another employee because he or she has given notice of a violation of the code.
- Any person responsible for the process who by negligence does not take appropriate measures to avoid the lackness.
- When a doubt pursuant the application of this code, the ethics committee will proceed to validate and evaluate the available evidence before the corresponding penalty is imposed.

5. Communication means to report non-compliance
a) Employees who have doubts regarding compliance with the code of ethics should inform their immediate boss or manager.
b) CTI members have the freedom and obligation to report any action that goes against CTI's ethical standards without fear of retaliation by using a confidential email designed for this: info@ctimex.com
c) All communications and complains made by this means will be treated anonymously and confidentially by the ethics committee.