The Code of Ethics and Professional Conduct embodies the core values of the Arab Organization of Supreme Audit Institutions (hereinafter referred to as "the Organization") and summarizes the key ethical principles that should be adopted to guide work practices. The Code aims to provide guidance on professional behavior and conduct, emphasize the values of a high professional culture and transparency, and establish the foundations and principles of self-discipline among the Organization’s General Secretariat staff and all those acting on its behalf or for its benefit.

The Code of Ethics has been developed in implementation of the sixth priority of the Organization's Strategic Plan for the period 2023-2028, which focuses on the governance of the General Secretariat under the theme of "Effective Management of ARABOSAI," based on the INTOSAI standard ISSAI 130.