Labor rights and workplace conditions are a central focus for many organizations, due to expanding global
supply chains, public perceptions related to social responsibility, and legislation. Independent social
compliance services are an important tool in advancing labor rights and workplace conditions for workers
globally. APSCA aims to raise the value, quality and effectiveness of social compliance services and support
Member Auditors and Member Firms who are performing them.
APSCA expects Members to demonstrate a high standard of ethics and Member Firms to promote a culture
of honesty and integrity in day to day operations and support the fair treatment and appropriate workplace
conditions for their Member Auditors.
The principles outlined in the Code of Professional Conduct (the Code) - presented herein as the first
element of each section in bold - have been developed to support APSCA’s values and are intended to
provide guidance around the transparent and accountable manner in which individual Member Auditors and
Member Firms are expected to operate. The Code serves as a foundation for establishing credible, ethical and
consistent professional behaviors by Members.
The related Standards of Professional Conduct (the Standards) presented herein as the subsections under
each element in bold provide Members with clarification and more detailed requirements related to the
obligations under the Code.
By becoming a Member of APSCA, both auditors and audit firms are committing to uphold the principles
outlined in the Code and the related Standards in the conduct of all social compliance services. It is also
intended that Member Firms will ensure that the provisions of this Code will be followed by all personnel
working on their social compliance services.
In the event the Code or the Standards conflict with applicable law, such that compliance with both is not
possible, Members shall comply with applicable law.
The Code and the Standards are not intended to be, nor should they be interpreted as, a full or exhaustive
list of the situations, circumstances or conditions which may comprise compliance and non-compliance.
Professional judgment will be required to decide what is adequate, sufficient, and competent according to
the situations and circumstances of each audit.
Member Firms are independent businesses; however, the actions of Members can be attributed to APSCA,
affecting the reputation and level of trust APSCA has earned as well as impacting the reputation of the
industry as a whole. Members are expected to conduct themselves with consideration of this reality.
Note: In the Code and Standards, “Members” refers to individual Member Auditors and Member Firms. Member
Firms are those organizations that have been accepted for membership into APSCA. Member Auditors
includes both Certified Social Compliance Auditors (CSCA) that have been certified by APSCA, and Associate
Social Compliance Auditors (ASCA) that have been approved by their Member Firm and have been enrolled
with APSCA. During the initial period, Registered Level Auditors have the rights, responsibilities and
obligations of a CSCA.
