Professional Ethics at Sint Maarten (Netherlands)
Professional ethics in Sint Maarten are guided by a combination of national legislation, international standards, and local initiatives aimed at promoting integrity and accountability across various sectors. Here's an overview of the ethical frameworks and developments in the public sector and accounting profession on the island:
🏛️ Public Sector Ethics and Governance
Code of Conduct for Civil Servants
Sint Maarten has recognized the importance of a unified Code of Conduct for its civil servants. In October 2021, Prime Minister Silveria Jacobs assured the Integrity Chamber that provisions would be made to implement the already ratified Code of Conduct by the first quarter of 2022. The Code is designed to guide employee conduct, prevent conflicts, and ensure ethical decision-making within the government. It emphasizes the need for clear communication of expectations, rules, and values to both employees and the public . (PM: Govt. to make provisions to implement Code of Conduct | THE DAILY HERALD | SXM Talks)
Ministerial Gift Policy
In March 2025, the Government of Sint Maarten introduced a Ministerial Gift Policy to enhance transparency and uphold integrity. The policy establishes guidelines for accepting and registering gifts presented to Ministers, with a monetary threshold of NAf 360. It aims to prevent conflicts of interest and safeguard public trust by assessing the intent behind each gift and ensuring that customary gestures do not compromise ethical standards . (Sint Maarten Government Takes Bold Step Toward Transparency with New Ministerial Gift Policy)
📊 Accounting Profession and Ethical Standards
International Federation of Accountants (IFAC) Code of Ethics
The accounting profession in Sint Maarten adheres to the International Federation of Accountants (IFAC) Code of Ethics for Professional Accountants. This code outlines fundamental principles such as integrity, objectivity, professional competence and due care, confidentiality, and professional behavior. It provides a framework for accountants to navigate ethical challenges and maintain public trust in financial reporting . (Accounting Ethics: Global Standards and Codes of Conduct | JTT Accounting)
International Ethics Standards Board for Accountants (IESBA) Code
The IESBA Code offers a comprehensive set of ethical standards for professional accountants, emphasizing the importance of independence, objectivity, and integrity. It includes provisions on non-compliance with laws and regulations (NOCLAR), offering guidance on how accountants should respond to instances of legal or regulatory breaches. The code also addresses threats to ethical behavior and provides a conceptual framework for evaluating and mitigating these threats . (The International Code of Ethics for Professional Accountants: Key Areas of Focus for SMEs and SMPs | IFAC)
🧭 Restoring Local Democracy and Ethical Governance
Following the dissolution of the Island Council in 2018 due to governance issues, efforts have been underway to restore local democracy in Sint Maarten. The Netherlands Court of Audit reported in May 2023 that the phased restoration process faced challenges, including unmet statutory requirements for local democracy. The audit highlighted concerns about the sustainability of the long-term conditions for restoration, questioning whether the small size of the island was adequately considered in the planning .
These developments reflect a concerted effort to enhance professional ethics and governance in Sint Maarten, with a focus on integrity, accountability, and transparency across public administration and financial management.
RELATED Blog
0 comments