At MY Yik & Co, we are committed to the highest standards of integrity, professionalism, and ethical conduct. This Code of Conduct and Ethics reflects our core values and outlines the responsibilities we uphold toward our clients, regulators, team members, and the broader community.

Our Code is aligned with the Malaysian Institute of Accountants (MIA) By-Laws, the Accountants Act 1967, the Malaysian Anti-Corruption Commission Act 2009 (MACC Act), the Personal Data Protection Act 2010 (PDPA), and all other relevant Malaysian laws and regulations.

1. Purpose and Scope
This Code applies to all partners, directors, employees, and representatives of MY Yik & Co. It establishes the ethical framework for how we conduct our business and interact with clients, colleagues, and stakeholders.

2. Our Ethical Principles
We are guided by five fundamental principles of professional ethics:

• Integrity
  We act with honesty, fairness, and transparency in all that we do.
• Objectivity
  We avoid bias, conflicts of interest, or influence that could affect our judgement.
• Professional Competence and Due Care
  We commit to maintaining the skills and diligence necessary to serve our clients with excellence.
• Confidentiality
  We safeguard all client and firm-related information and never disclose it without proper authority.
• Professional Behaviour
  We comply with all applicable laws and regulations and act in a manner that reflects positively on the accounting profession.

3. Anti-Corruption and Bribery
We maintain a zero-tolerance policy towards bribery and corruption. Our personnel must not offer, solicit, or accept any improper payment or gift that could influence decision-making or create a conflict of interest. All concerns must be reported through appropriate internal channels.

4. Confidentiality and Data Protection
We respect the confidentiality and privacy of all information entrusted to us. We are fully committed to complying with the Personal Data Protection Act 2010 (PDPA) and only use data for authorised purposes, with appropriate safeguards in place.

5. Avoiding Conflicts of Interest
All personnel must proactively avoid any situation that could result in a conflict between personal interest and professional responsibility. Any real or potential conflict must be disclosed immediately to management.

6. Responsible Use of Firm Resources
We expect all firm assets—including systems, documents, and intellectual property—to be used responsibly and solely for business purposes. Any misuse may result in disciplinary action.

7. Whistleblower Protection
We provide a confidential and secure mechanism for reporting any misconduct, unethical behaviour, or regulatory breaches. We strictly prohibit retaliation against anyone who raises concerns in good faith.

8. Compliance and Professional Responsibility
Everyone at MY Yik & Co is expected to follow this Code. Breaches may result in disciplinary measures and, where applicable, legal action. We also ensure regular training and communication to support understanding and compliance.

9. Continuous Learning and Development
We are committed to continuous professional growth. All team members are expected to stay current with changes in law, regulation, and industry best practices through ongoing learning and development.

10. Code Review and Updates
We periodically review this Code to ensure alignment with evolving legal, regulatory, and industry standards. The latest version will always be available on our website.