Our Mission Is To Become The Best Service Company In The World
We are an innovative and tech savvy firm, assisting companies navigate their tax, audit and other business/ financial challenges. We redefine professional service; we deliver innovation tailored to clients’ needs.
We champion impact and value driven initiatives, aimed at using the most effective service approach, media and technology to solve the end to end needs of Nigerian businesses and investors.
Our mission is to become the best professional services company in the world, redefining the face of professionalism and service; using quality tools, innovative approaches and quality people to impact quality clients.
Our Ethical Principles
“I count him braver who overcomes his desires than him who conquers his enemies, for the hardest victory is over self.”
Vi-M Professional Solutions Ethical Principles
Vi-M Professional Solutions has adopted the following Ethical Principles:
Honesty and integrity:
- We are straightforward and honest in our professional and business relationships.
- We are truthful about the services we provide, the knowledge we possess, and the experience we have gained.
- We comply with professional standards and applicable laws and regulations.
- We avoid any action that may discredit our firms or our professions.
- We strive not only to do what is legal, but also what is right
- We understand that the public and our clients expect our work to meet high professional standards.
- We use due care to ensure that client needs are matched with Vi-M’s personnel or its sub-contracted technical Partners who have the competence required for their assignments
- We do not allow bias, conflict of interest, or undue influence of others to override our professional judgments
- We address differences of opinion and handle them constructively and professionally
- We prohibit disclosure of information to anyone inside or outside our firms without the legal or professional right to know.
- We do not misuse information of our clients, our firms, or our people for personal advantage or for the benefit of third parties.
Fair business practices:
- We receive fees that reflect the value of services provided and responsibilities assumed, and are considered fair and reasonable by our clients.
- We respect our competitors and do not compete unfairly.
Responsibility to society:
- We take our role in society seriously and do not cause intentional harm.
- We support contributions to the communities where we operate
Respect and fair treatment:
- We understand the impact that our individual behavior has on our firm, our colleagues, and society, and always work to take responsible action.
- We encourage and value the diverse mix of people, viewpoints, talents, and experiences found at Vi-M.
- We are fair in our behavior and our policies promote equal opportunity for all.
Accountability and decision-making:
- We recognize that we are role models and that we set behavioral standards for our professions and each other.
- We make decisions based on our business ideals and expect our leaders and colleagues to do the same.
Our Core Values
The Power of Values
Values unite the people of the Vi-M Professional Solutions and are the basis for a common culture. These values form the foundation for always doing the right thing, and for sustaining the public trust, fulfilling client obligations, and meeting commitments to each other.
Our Values are:
- Outstanding innovation and value tailored to clients’ needs
- Commitment to each other
- Collaboration with all stakeholders
- Strength from cultural diversity
Sustaining the public trust
Letter of law vs. Spirit of law
The letter of the law is the literal, stated interpretation of the law as it is written. The spirit of the law is usually broader, and reflects the intention behind the law. While usually obvious, this may not be explicitly stated. We operate by both the letter and the spirit of the law.
A Core Value of Integrity means always trying to do the right thing, the first time, every time. At every level, the people of Vi-M Professional Solutions are expected to be honest, trustworthy, candid, and straightforward in both personal and business dealings, in accordance with both the letter and the spirit of all applicable laws and regulations. All personnel are encouraged to exceed the expectations of clients, and each other, by seeking to do not only what is legal, but also what is right. Our commercial ambitions should never be allowed to overtake professional and ethical responsibilities.
Quality of work product
Our reputation is wholly dependent not only on the integrity of our people, but also on the quality of the services provided by Vi-M Professional Solutions. This quality expectation is very simply stated- in the perceptions of both the public and clients, the work product of Vi-M Professional Solutions should meet all applicable professional standards and address the clients’ peculiar needs.
Each person is individually responsible for the quality of the professional services provided. Commitment to quality operates at three levels: the individual, the team, and the organization. At every level, it requires a dedication to having pride in your work product and an appropriate sense of professional skepticism in the conduct of all our work.
Independence and objectivity of professional advice and conclusions
In working with clients, our policy is for Vi-M Professional Solutions to be forthright, direct, and independent in conveying advice or rendering an opinion. Prejudice, bias, conflict of interest, or undue influence of others must not be allowed to override objective professional or business judgments.
In return, clients are expected to meet the letter and the spirit of all applicable laws and regulations. There is no client or engagement that is more important than our responsibility to sustain the public trust, our commitment to do the right thing, and our concern to maintain our good reputation. We will always support the personnel of Vi-M Professional Solutions who stand up to a client they reasonably believe may be engaging in illegal or inappropriate financial reporting or other business activities.
We have a responsibility to be a good neighbor and a contributing corporate citizen in the communities in which our people work. We are committed to conducting our business activities in ways that honor ethical values and respect people, communities, and the natural environment. We continue to work toward the sustainable improvement of life, the environment, and business by:
- Rendering high-quality professional services with the utmost integrity.
- Providing a workplace that contributes to the professional growth, the development, and the personal success of our people.
In connection with the performance of client attest services by Vi-M, Vi-M will conduct, and possibly limit, community activities, including the making of monetary donations, so that the obligation of Vi-M to maintain independence (both in fact and appearance) cannot be called into question.
Our people share a long tradition of supporting the communities in which they live and work. In addition to financial contributions made by Vi-M and its people, many of our people also volunteer their time to worthwhile causes. We actively offer, encourage, support, and reward volunteerism for several important reasons:
- Helping others and sharing is simply the right thing to do.
- Community involvement is a manifestation of our Values.
- A healthy community depends on the active involvement of all who live and work there.
- Community involvement helps people become better professionals by enhancing their skills and leadership abilities outside the workplace.
In addition, we practice our responsible stewardship of the earth’s natural resources by continuously looking for ways to reduce our impact on the environment, both as an organization and as individuals.
Government transactions and relations
Vi-M Professional Solutions business transactions frequently involve governmental entities. The laws and regulations pertaining to doing business with governmental entities impose special rules and may have a more stringent set of requirements, not typical of other businesses. For example, providing meals or hosting social events may be acceptable for a “non-governmental” client. However, they may be restricted or prohibited when a government employee is involved. All personnel involved in providing services to governmental entities are required to adhere to the government’s ethical standards as they apply to the services provided, as well as this Code.
We comply with all applicable rules, laws, and regulations relating to political lobbying or attempting to influence government officials.
Vi-M Professional Solutions has established political action strategies that allow Vi-M’s partners to support the political process. The inappropriate use of any Vi-M’s asset to support a political campaign is not permitted. Participation in a political action committee is voluntary. Individual political contributions made by partners and employees are a personal decision and consequently a personal expense. Such contributions are not reimbursable by Vi-M.
Our people always exercise care not to disclose confidential, personal, or business information through public or casual discussions with the media, government officials, or others. External inquiries (e.g., media and regulators) must be referred to the appropriate Vi-M Professional Solution resource (Public Relations, Risk Management or Managing Partner) for a response. This includes social media, newspapers, magazines, trade publications, radio, television, and government inquiries, as well as any other external source seeking information about a Vi-M Professional Solutions or its clients. While it is standard policy to respond to external inquiries in an honest, candid, and appropriate manner, responses may be limited by confidentiality requirements and other related concerns.
When public comment is requested on proposed regulations or professional standards, it is Vi-M’s practice to provide informed feedback and perspective based on what is believed to be in the long-term best interest of the financial markets and the professions. Communication with regulators and standard-setters is conducted through Vi-M Professional Solutions using publicly sanctioned means. Inappropriate or unethical efforts to influence regulation or professional oversight are not condoned.
Truth in communications
Our people are committed to representing the firm with honesty and candor. Similarly, it is our policy to communicate facts about our capabilities, policies, and people accurately and responsibly in advertisements, sales, marketing, recruiting, and all other promotional materials.
Respect for competition
We will not pursue any competitive tactic or goal that we believe might damage our reputation or is inconsistent with our vision for Vi-M Professional Solutions to be recognized as the best in professional services. We do not condone any attempts to gather competitive information in a deceptive, unlawful, or inappropriate manner. We honor valid non-compete agreements (sometimes known as restrictive covenants) of competitors. The restrictive covenants applicable to existing and former Vi-M’s personnel are also strictly enforced. Furthermore, given that our reputation is affected by the reputations of competitors, Vi-M does not condone any competitive action that could be harmful to the integrity of our competitors.
Accurate and complete records are required for compliance with regulatory, tax, and financial reporting requirements, among other things, as well as for meeting obligations to clients. Personnel who enter information into Vi-M’s business records (including, but not limited to, time, expense, and client billing records, regulatory, or other financial reports) have a responsibility to do so in a truthful, accurate, legible, complete, and timely manner and in accordance with Vi-M’s policies and all legal and professional standards and regulations.
We will maintain all records in accordance with the legal and business requirements appropriate to our professions. To help preserve the integrity of the record-keeping and reporting systems, all personnel have an obligation to know and comply with all current applicable records retention policies and procedures. These include how data is shared, stored, and retrieved, and the circumstances under which it may be disposed of. Changes to and destruction of records are specifically forbidden in the following circumstances:
- Where prohibited by law, by government regulation, or by Vi-M’s policy
- Where there exists an overriding governmental, regulatory, or contractual requirement.
- Where there is knowledge of, or anticipation of, a subpoena or other request for documents, a regulatory investigation, or a lawsuit.
We never destroy, alter, or cause the destruction or alteration of documents for any illegal or improper purpose. Records include, among other things, paper copies, electronic files, and video and audio recordings.
Vi-M is committed to ethical business conduct within the Nigerian marketplace and is against corruption in any form. Vi-M also expects its personnel, to know, understand, and abide by anti-corruption laws applicable to the Firm’s business. All payments made by, or on behalf of, Vi-M Professional Solutions must be lawful and made only for legitimate business purposes. Under no circumstances is it acceptable to offer, give, solicit, or receive any form of bribe or kickback. You should be mindful that offering or providing anything of value (including, but not limited to, gifts, entertainment, hospitality, political contributions, charitable contributions, employment opportunities, and facilitation payments) to a third-party for a corrupt or inappropriate purpose could constitute an illegal bribe or kickback under applicable laws and could lead to serious civil and criminal penalties.
Fulfilling Obligations to Clients
Independence from clients
Vi-M Professional Solutions and its personnel are committed to complying with all laws and regulations dealing with professional independence requirements, including the applicable requirements of Sarbanes-Oxley.
The people of Vi-M Professional Solutions are pledged to maintaining independence, both in fact and appearance. All applicable personnel must be financially independent of Vi-M Professional Solutions’ attest or audit clients, and maintain an independent and objective attitude in performing services for all clients. For Vi-M Professional Solutions’ attest clients, no Vi-M’s employee will render any service or enter into any supplier agreement that would impair independence. Vi-M monitors its services and relationships to ensure these goals are achieved.
Scope of services
As an organization that offers many skills and capabilities in the professional services marketplace, naturally we want to be competitive and successful. Nevertheless, Vi-M’s personnel will not overstate their ability to deliver services, nor will they offer or provide any services that will damage their reputation or the reputations of clients. Their skills, experience, and desire to do the work are fairly represented in proposals to clients. They also make it a point to stand behind service commitments made to clients.
Services are delivered in a professional manner according to Vi-M’s policy as well as the professional standards and regulations applicable to their professions. They offer only those professional services that they are competent to perform and supervise, and only those services that will not detract from the public trust in Vi-M’s independence, integrity, and objectivity.
Billing for professional services
Our personnel are committed to properly recording hours worked and expenses incurred in our time and expense reporting systems, in accordance with our applicable policies, and allocate such charges to the appropriate project or client service charge codes. Vi-M has an obligation to accurately bill clients for fees and expenses, in accordance with the terms of their engagements.
Confidential and proprietary information
Our personnel have access to significant amounts of client information that may not be available to the public, and we are required to preserve the confidentiality of information obtained in client service. Information of a confidential, private and sensitive nature must be used responsibly, controlled, and protected to prevent its prohibited, arbitrary or careless disclosure.
Unless the client has provided its specific consent, which should preferably be in writing, or there is a legal or professional right or duty to disclose, we are prohibited from disclosing confidential client information to:
- Anyone who works outside the client’s organization
- Anyone within the client organization without a need to know.
- Anyone within Vi-M Professional Solutions but not part of the engagement team
Confidential or proprietary information about clients, our organization, or other parties, which has been gained through employment or affiliation with Vi-M, may not be used for personal advantage or for the benefit of third parties.
We may, in the course of performing our duties, come into possession of “material non-public information” about clients and the companies with whom we do business. “Material non-public information” is any information that would affect the prices of securities, either positively or negatively, that is not generally available to the investing public. This information is generally referred to as “insider information.” Buying or selling stocks using “insider information” is referred to as “insider trading.”
It is illegal for any person to buy or sell any securities (i.e., stocks, bonds) based on insider information, or to discuss such information with others who might buy or sell such securities.
Gifts and Entertainment
We strive to compete on the basis of the quality and value of services provided. We should not offer or accept gifts or payments, or undertake inappropriate activities, to facilitate any engagements. Entertainment of our personnel or clients that is lavish or inappropriate in nature is also not permitted.
In addition, we have an obligation to comply with clients’ policies regarding gifts and entertainment. Gifts or entertainment should not be accepted or extended by us if they could be reasonably considered to:
- Improperly influence Vi-M Professional Solutions business relationship with, or create an obligation to, a client, supplier, contractor, or alliance.
- Violate laws, professional standards and regulations, or this Code of Ethics and Professional Conduct.
- Constitute an unfair business inducement.
- Cause embarrassment to or negative impact upon our Firm.
Neither we nor any member of our immediate family should use our position with the firm to solicit any cash, gifts, or free services from any client, supplier, contractor, or alliance for our or anyone else’s personal benefit.
Guidelines regarding gifts and entertainment that are acceptable:
- Nominal gifts that are usual and customary for the profession (e.g., pens, calendars, and mugs).
- Reasonable invitations may be either extended or accepted to business-related meetings, conventions, or conferences (e.g., a product-training seminar, a business luncheon or dinner).
- Invitations to social, sporting, or other events may be either extended or accepted if the cost is reasonable and attendance serves a customary business purpose (e.g., networking).
All cases, we have a responsibility to know and understand our firm’s detailed guidance on acceptable client entertainment, as well as the client’s own policies related to allowable gifts and entertainment involving their personnel. For example, the guidelines mentioned for acceptable gifts and entertainment may not be acceptable for a government client given their strict rules and regulations.
Supplier, contractor, and alliance relationships
Our success depends on building productive relationships with all suppliers, contractors, and alliances based on integrity, ethical behavior, and mutual trust. Regardless of whether there is an existing or future client relationship, we select suppliers, contractors, and alliances based on the quality, price, service, delivery, and supply of needed goods and services. Procurement decisions should be based on objective business rationale, and not on personal interest or bias, through a fair, honest and transparent procurement process.
Professional competence and due care
Vi-M observes its profession’s standards of performance in providing professional services. In addition, they continually strive to improve the quality of services to clients and exercise due care in the management of client engagements by matching client needs with personnel who have the appropriate technical training and the competence required for their assignments. Engagements are planned and supervised using resources of both the client, Vi-M, and, where appropriate, in consultation with national resources regarding technical or industry-specific questions. Reports are issued in accordance with all applicable professional standards.
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