Ethical Code


The following Code of Ethics is the “Constitution” of LS Lexjus Sinacta, which covers the ethical principles and values that establish the professional culture and guide the conduct and behaviour of anyone acting in the interests of LS Lexjus Sinacta inside as well as outside of the Alliance of associated law and accounting firms.

The Code of Ethics of LS Lexjus Sinacta was established through a participative process, which involved all associates, employees and staff, with the goal of establishing standards of conduct emphasizing ethics shared to the greatest extent possible within the Alliance.

The Document expresses the commitment and responsibility of all associated firms in carrying on the legal and tax profession.


The Code of Ethics of the Alliance of associated LS Lexjus Sinacta firms arises from the desire of the founders to express and share, with internal staff and in its external relations, the professional approach that inspires and supports all activities carried on by all the firms.

The principles and provisions of this Code of Ethics are guidelines illustrating the general obligations of diligence, fairness and loyalty attendant to the performance of services and behaviour in the work environment, as well as core values for all members of the LS Lexjus Sinacta Associated Firms organization to follow in performing daily activities.

Currently, through its Code of Ethics, LS Lexjus Sinacta seeks to recognize legal significance and the binding effect of the ethical principles and behavioural standards described, and instil a sense of responsibility on those carrying on relations with the Alliance of Associated Firms, and provide notice of and promote the values of the Alliance, including externally.

Individuals covered

The ethical values and standards of behaviour expressed in this Code are applicable to all Partners, Employees and Staff of the LS Lexjus Sinacta Alliance.

In addition, third parties that are engaged by the Firm or which have ongoing relations with it, are to be made aware of the Code, which is to be provided to groups, Institutions and Stakeholders.

Principles and values

The Code is a set of principles which must be followed as an essential ingredient for the proper functioning, and confidence in the management and image of the LS Lexjus Sinacta Firms. These principles cover the internal and external transactions, conduct and relations of the Firms. The Code is based on non-legal rules and is aimed at individual moral and professional integrity.

The LS Lexjus Sinacta core values guiding the daily activities of all members of the Associated Firms organization are essential, as they represent factors that distinguish the way an Associated Firm conducts itself as opposed to competitors.

The rules and principles of the Code of Professional Conduct and the Code of Professional Conduct for Chartered Accountants are an integral and essential part of this Code. Following them is essential for the protection of the core values of LS Lexjus Sinacta.

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