Sin dall’emanazione dei Principi Italiani di Valutazione (PIV) a cura dell’Organismo italiano di valutazione (OIV), lo studio Gonnella ha deciso di aderire a tali standard, seppur tale adesione non sia obbligatoria.
Dal quel preciso momento tutti gli elaborati riguardanti le valutazioni piene, i pareri valutativi, i pareri di congruità, i calcoli valutativi e le revisioni dei lavori di altri esperti seguono le linee guida dettate dai PIV, al fine di individuare al meglio la soluzione del problema valutativo.
I PIV si ispirano agli International Valuation Standards (IVS) ovvero quei principi universalmente accettati nel campo delle valutazioni di qualunque tipologia (high-level standards) ed emanati dall’International Valuation Standards Council (IVSC), quindi, lo studio Gonnella oltre all’adesione ai Principi Italiani di Valutazione si prodiga sempre al massimo al fine di rispettare anche quelli che sono gli standard valutativi internazionali.
Infine aderiamo su base volontaria anche al Code of Ethical Principles for Professional Valuers dell’International Valuation Standard Council (IVSC) (ultima edizione: dicembre 2011) che, al paragrafo 12, riporta i “Principi Fondamentali” di seguito richiamati:
“It is fundamental to the integrity of the valuation process that those who rely on valua-tions have confidence that those valuations are provided by valuers who have the appro-priate experience, skill and judgement, who act in a professional manner and who exer-cise their judgement free from any undue influence or bias. Accordingly, a professional valuer is expected to comply with the following ethical principles:
-
Integrity: to be straightforward and honest in professional and business relation-ships.
-
Objectivity: not to allow conflict of interest, or undue influence or bias to override professional or business judgement.
-
Competence: to maintain the professional knowledge and skill required to ensure that a client or employer receives a service that is based on current developments in practice, legislation, and valuation techniques.
-
Confidentiality: to respect the confidentiality of information acquired as a result of professional and business relationships and not to disclose such information to third parties without proper and specific authority (unless there is a legal or profes-sional right or duty to disclose), nor to use information for the personal advantage of the professional valuer or third parties.
-
Professional behaviour: to act diligently and to produce work in a timely man-ner in accordance with applicable legal requirements, technical and professional standards. To always act in the public interest and to avoid any action that discredits the profession.