Ethics Statement

ATLANTA OFFICE  (404) 252-2208

ATHENS OFFICE (706) 353-8600

Commitment to Ethics, Culture, and Professionalism

Smith, Adcock and Company LLP will uphold the highest standards of ethics, honesty, and integrity in all that we do, both when we act as a firm and when we act as individuals. We recognize that:

  • Ethical principles are essential and foundational in our lives.
  • Ethical beliefs must be fostered within our firm’s culture.
  • Ethical behavior is required by our profession, deserved by our clients, and demanded by the public.

Difficult ethical situations will arise.  We mutually pledge to honorably serve all our constituencies and ourselves; we pledge to hold each other accountable to these standards; and we pledge to always strive to do the right things in the right way.

We all must accept the shared responsibility and accountability for the firm’s ethical culture.  When we face a difficult decision, we will remember that our individual decision can affect the entire firm.  We also will remember to seek help and guidance from our peers, from the firm’s leadership, and from authoritative sources.

This document gives some specific guidelines on selected topics of importance, and it provides some practical questions to assist in ethical decision making.

This document is not intended to cover every situation that may be encountered.  Instead, this commitment is intended to bring deserved attention to our firm-wide purpose to uphold the highest ethical standards in our practices and to highlight some particularly important goals and ideals.

Ethical Commitments

Honesty and Integrity

We are honest and straightforward in our business and professional relationships. We are truthful about the services we provide, the experience we have gained, and the knowledge we possess. We maintain complete and accurate records for compliance with regulatory, tax, and financial reporting requirements, as well as for meeting obligations to clients and to the firm. We uphold the highest level of integrity at all times and understand that we are expected to be correct, trustworthy and candid in professional and personal dealings, striving to adhere both to the letter and the spirit of applicable laws and regulations.

Fair Business Practices

We are committed to fair business practices in all our dealings. We reject and do not engage in any illegal, unethical or corrupt business practices. Our fees reflect the value of the services we provide and the responsibilities we assume.

Confidential Information

We will preserve and maintain the confidentiality of all client information. We will not use confidential or proprietary information about our clients, the firm, or other parties for personal advantage or gain or for the benefit of a third party.

Non-Public Information

During the course of performing our duties, we may obtain non-public information.  We will refrain from disclosing this information to any unauthorized person. We understand that it is illegal for any person employed by our firm to buy or sell securities based on any insider information.

Client Relationships

We shall refrain from engaging a potential client, and will terminate our association with any existing client, that engages in unethical behavior, lies or provides false or misleading information to the firm.

Personal Behavior

We expect all firm personnel to conduct themselves in a professional, ethical, and honest fashion both inside and outside of the firm. We acknowledge that our individual actions may reflect on the firm and the profession.

Continued Vigilance

An ethical culture requires purposed and consistent attention.  We must remain alert for possible threats that might unduly influence our decision-making, and we must remain focused on our ethical framework.

Cultural Commitments


We value a collaborative environment. We will communicate honestly and openly with one another. We will both accept and offer constructive suggestions to and from our colleagues.

Continuous Improvements

We will pursue continual self-improvement through professional education and personal development. We will support our colleagues by sharing knowledge and experiences.

Communication of Concerns

We must hold each other accountable to maintain an ethical culture. We will raise concerns and report suspected misconduct through the proper channels of communication or through provided anonymous methods.

Community Involvement

We know that our lives have an impact that extends far beyond the workplace. We encourage involvement outside work for the benefit of our communities.

Professional Commitments

Acting in Good Faith

We will act with good faith in all that we do. We will be professional at all times in dealings with clients, fellow colleagues, and the general public.

Balancing Competing Interests

We will balance at all times the interests of the clients and the public. We will never allow self-interests or the interests of the firm to affect our objectivity or integrity.

Competence and Due Care

We are committed to providing services to our clients with the highest level of professional competence and due care.  We will consistently monitor our quality control procedures to ensure compliance with our standards.

Independence in Fact and Appearance

We are committed to avoiding relationships that impair, or may appear to impair, our objectivity and independence or that promote conflicts of interest. When conflicts of interest are identified and evaluated, we will proceed with our services only after the conflicts have been resolved in accordance with professional standards.

Quality Services

We are committed to delivering quality services that reflect our professional capabilities and are appropriate to the needs of our clients.

Undue Influence

We will not offer or accept gifts or incentives that appear to affect our objectivity or independence, knowing that our objectivity is a key element of our profession.

Safeguarding Information

We will take proactive measures to safeguard our documents, computers and electronic data, and other devices to ensure that client information is kept confidential.


We will comply with all laws and regulations governing the profession. This specifically includes the boards of accountancy for the states in which we operate and the AICPA Code of Professional Conduct. We will maintain licenses in good standing through timely renewals and continuing professional development.