Ethical Code


The LS Lexjus Sinacta Ethical Code contains the ethical principles and the ethical values which underly professional culture at LS Lexjus Sinacta. All partners, professionals and other staff associated with the firms constituting Lexjus are required to act in accordance with the principles enunciated herein.

The policies in the Code have been formulated following a process of consultation with partners, internal associates, members of staff and external associates. Consultation was undertaken with a view to defining standards of conduct that would create positive ethical value and which, as much as possible, met with the immediate approval of all the professionals and staff affected.

Consequently, this Code represents a serious commitment and sense of responsibility manifested by all the offices in the legal and tax practice known as LS Lexjus Sinacta.


The Code is an expression of strong commitment of the founding members of Ls Lexjus Sinacta to ensure that the professional approach which has hitherto animated and underpinned the activities of the federation of associated legal and accounting firms, continues in the future to characterise relationships within the firm and imprint all relevant activities with parties outside the firm.

All the principles and policies contained in the Ethical Code are applications of the general precepts of diligence, honesty, and loyalty, principles of conduct which have hitherto been applied by the members of Ls Lexjus Sinacta in relation to their behaviour within the firm and in the exercise of their professional activities.

Through its Ethical Code, Ls Lexjus Sinacta wishes to recognize the importance and morally binding nature of the ethical principles and standards of conduct promoted therein, to make individuals responsible for the ethical quality of their relationship with clients and to communicate and promote these ethical values generally within and without Ls Lexjus Sinacta.

Interested parties

The ethical values and standards of behaviour promoted by this Ethical Code are addressed to all the partners and employees of Ls Lexjus Sinacta.

It is also intended that the Code also bind all parties associated with Ls Lexjus Sinacta as consultants (whether on a short term or long term basis) and that it be promulgated generally to all Institutions and stakeholders.

Principles and values

This Code represents a body of principles the observance of which is of essential importance to the regular functioning of all the firms constituting Ls Lexjus Sinacta, for ensuring that they maintain their reputation for reliability and ethical conduct. To this end, the policies contained in the Code are meant to apply generally to the conduct of professionals, staff and consultants in their internal and external dealings. The Code is based on existing legal requirements and on non-legally binding rules the observance of which will be based on the moral and professional sensibility of every single individual.

It is felt that, compliance by all members of Ls Lexjus Sinacta in their day to day activities with the values inherent in the Code will, in the end, bestow a competitive edge to the firm.

All the principles and policies of the Codes of Ethics promulgated by the supervisory bodies for the Legal and Accounting professions in Italy will be deemed to form an integral part of the Ls Lexjus Sinacta Ethical Code, forming as they do the bedrock upon which the Code has been built.

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