R&D Code of Conduct

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Contents

1. Professional Integrity
2. Accountability
3. Professional Competence and due care
4. Confidentiality
5. Fair treatment of clients
6. Ethical practices and mitigating risk

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Every RCK employee must commit to and uphold the Code of Conduct (the Code).

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1. Professional integrity- upholding trust, credibility, and honesty:

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· Communicate openly, respectfully and professionally at all times.

· Provide accurate, clear and honest information without misrepresentation.

· Establish transparent, ethical practices that reinforce and maintain trust.

· Adhere to ethical practices, legal standards, and professional obligations.

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2. Accountability – acting responsibly:

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· Responsible and accountable for actions and decisions.

· Act transparently by documenting decisions and actions.

· Be independent, impartial and objective.

· Report any unethical behaviour or breaches of the Code promptly.

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3. Professional competence and due care - Maintaining skills, knowledge, and diligence:

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· Stay up to date on tax legislation and relevant guidance

· Undertake Continuous Professional Development (CPD) to learn and improve.

· Ensure all advice is grounded in the legislation and Irish Revenue guidance as appropriate.

· Ensure all advice is accurate, clear and evidence-based.

· Seek specialist advice when necessary.

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4. Confidentiality - Safeguarding data:

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· Secure storage and access to client information by authorised personnel only.

· Transparency in data handling and how the information is used.

· Compliance with GDPR and the Irish Data Protection Act 2018.

· Confidentiality of client information is treated with importance and respected.

· Avoid unauthorised sharing of sensitive information, except where legally mandated.

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5. Fair treatment of clients- Acting with transparency, independence and fairness:

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· Outline fees, services, and terms in straightforward language.

· Avoid or disclose conflicts of interest.

· Ensure all advice is unbiased and evidence based.

· Provide clear and accurate advice while disclosing risks.

· Secure client approval before submission or action.

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6. Ethical practices and mitigating risk - Upholding moral standards:

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· Refuse to engage in aggressive or unethical claims.

· Refuse to facilitate tax evasion or fraudulent activities.

· Promote transparency and discourage artificial arrangements.

· Collaborate constructively with the Irish Revenue during any Compliance Intervention

· Address any inaccuracies in tax matters promptly.

· Refuse to act for clients unwilling to correct errors or breaches.

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RCK and its employees comply with anti-money laundering and counter-terrorism regulations.

This Code is periodically reviewed to ensure it remains relevant and aligned with regulatory requirements, industry standards, and client needs. The Code is reshared annually with RCK employees for their review and acknowledgement.

Any queries regarding the Code, please contact egottlieb@rck.partners.

Last updated: 27/08/2025

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