Impartiality & Conflicts of Interest Policy

1. Purpose

Selahnex Audits is committed to maintaining impartiality, independence, and objectivity in all audit, assessment, and advisory activities. This policy defines the principles and controls used to identify, evaluate, manage, and prevent conflicts of interest that could compromise — or appear to compromise — our professional judgment.

2. Commitment to Impartiality

All services are performed with professional skepticism and independence.
We do not allow commercial, financial, relational, or other pressures to influence the outcomes of our work.

Impartiality is a core principle of our practice and is required of all personnel, contractors, and associates engaged in service delivery.

3. Scope of Services

To preserve independence:

  • We do not issue certifications, attestations, or formal assurance opinions

  • We do not act as a certification body or regulator

  • We do not design, implement, operate, or manage client controls

  • We do not assume management responsibility for client compliance programs

Our services are limited to independent audits, internal audits, readiness assessments, gap analyses, and advisory activities that do not impair objectivity.

4. Identification of Conflicts of Interest

Potential conflicts of interest are identified:

  • Prior to accepting a new engagement

  • When service scope changes

  • When new relationships, financial interests, or affiliations arise

Conflicts may include, but are not limited to:

  • Prior implementation or operational involvement

  • Financial interests in a client or related entity

  • Personal or familial relationships

  • Simultaneous engagements that create dependency or undue influence

5. Evaluation and Management

Each identified conflict is evaluated to determine whether it can be effectively mitigated.

Mitigation measures may include:

  • Engagement separation or personnel rotation

  • Disclosure to the client

  • Scope limitation or modification

  • Refusal or withdrawal from the engagement

If a conflict cannot be adequately managed, the engagement will not be accepted or will be discontinued.

6. Separation from Certification Bodies and Attestation Providers

Selahnex Audits operates independently from certification bodies, auditors, and attestation providers.

Where clients engage third-party certification bodies or licensed assurance providers:

  • We do not influence certification decisions

  • We do not represent ourselves as acting on behalf of such bodies

  • Our reports are advisory in nature and are not substitutes for formal certification or attestation

7. Personnel Responsibilities

All personnel involved in service delivery are required to:

  • Act impartially and objectively

  • Declare any actual or potential conflicts of interest

  • Comply with this policy and related ethical requirements

Failure to adhere to this policy may result in removal from engagements or termination of association.

8. Client Transparency

Clients may request information regarding:

  • Our independence safeguards

  • Conflict identification processes

  • Mitigation actions applied to their engagement

Material conflicts, where relevant, are disclosed to clients in advance of engagement acceptance.

9. Review and Maintenance

This policy is reviewed periodically to ensure continued alignment with professional standards, regulatory expectations, and best practices for independent audit and advisory services.