The Oliver Elliot Values
The Oliver Elliot Values give rise to The Oliver Elliot Chartered Accountants Approach which is underpinned by three concepts: Integrity, Transparency and Tenacity.
What is Integrity?
Integrity has been considered in regulatory law in detail in the matter of Wingate v The Solicitors Regulation Authority  EWCA Civ 366 as follows:
In professional codes of conduct, the term “integrity” is a useful shorthand to express the higher standards which society expects from professional persons and which the professions expect from their own members. …
Obviously, neither courts nor professional tribunals must set unrealistically high standards, as was observed during argument. The duty of integrity does not require professional people to be paragons of virtue. In every instance, professional integrity is linked to the manner in which that particular profession professes to serve the public. …
The Oliver Elliot Approach is footed on three concepts Integrity, Transparency and Tenacity. Transparency is deployed to demonstrate our Integrity through our openness. The rationale for this is so that it is not just what we say but what we do that counts because “fine words butter no parsnips” Guardian News and Media Ltd, R (on the application of) v City of Westminster Magistrates’ Court  EWCA Civ 420.
We strive to meet all of our clients expectations, to deploy empathy, be conversant in our subject matter, act with expedition and be reliable to execute our functions accordingly. We will therefore assiduously pursue of duties.
We may act in a position of trust as a fiduciary and we will therefore at all time maintain our objectivity and independence whilst providing the most effective service for our stakeholders.
We owe a duty of confidentiality to our stakeholders and we will be resolute in ensuring that such confidence they have in us is maintained.
Whatever the circumstances with which we are faced, some of which involve taking tough decisions having a direct effect upon the lives of others – we act with the required competence, compassion and consistency.