BDO (MAURITIUS) GROUP  

ANTI-CORRUPTION STATEMENT 

Zero-Tolerance Corruption Policy

BDO Mauritius expresses a Zero-Tolerance Corruption Policy by condemning any form of local and foreign bribery and corruption including facilitation payments. We are committed to the practice of responsible corporate behaviour and to complying with all Anti-Corruption laws, regulations and standards which govern the conduct of our operations. Our directors, employees and third parties must never, directly or through intermediaries, offer or accept bribes or let others bribe or corrupt on their behalf.

Moreover, our personnel must abstain from any activity or behaviour that could result in such conduct. Anything of value, such as cash, gifts or promotional expenses can be considered as a bribe when offered to influence a decision-making process. BDO Mauritius’ personnel must abide by our policies and procedures before offering or accepting anything of value.

BDO Mauritius is fully committed to disseminating an ethical culture and to complying with the United Nations Convention against Corruption, the Mauritius Prevention of Corruption Act 2002 as well as to the Anti-Bribery and Corruption laws of the countries in which we do business and ensuring that no bribes or other corrupt payments are made, offered, sought or obtained by us or anyone working on our behalf.

All BDO Mauritius’ personnel must adhere to these laws and regulations, as well as to the policies, procedures, and internal controls established with the aim of prohibiting the offering, promising, giving, accepting, or soliciting of an undue advantage of any value.

BDO Mauritius reserves the right to take any further action against people who breach any of the Company’s policies and procedures or the applicable laws and regulations or who take part in bribery or corruption acts.