Dear Colleague:

Whether you are a long-term employee or newly hired, you are vital to the future of PHK CPA. If we are to be successful going forward, it will be because each of us contributed, through hard work, creative solutions and cooperation.

At the heart of our corporate culture are the human resource policies and practices of this organization. This document contains the general guidelines on how we plan to treat each person as fairly, with dignity, trust and respect in all aspects of the employment relationship. These guidelines will help everyone better understand what is expected from all employees.  Please read this document and discuss any questions you have with the Management.