The Abacus Code of Ethics defines how the organisation expects all employees, management, directors, shareholders, suppliers, business partners, contractors and customers to behave. It requires integrity, honest reporting, respect for others, confidential handling of information, compliance with applicable law, responsible use of company assets, consistent standards in product and service delivery, and zero tolerance for bribery, corruption and fraudulent behaviour. Conflicts of interest must be declared and managed, and leadership is expected to model ethical conduct at all times to protect stakeholder trust and long-term business sustainability.