PHK CPA firmly believes in the philosophies behind the "Golden Rule" of treating those with whom we come in contact in our work with the same courtesy, professionalism and respect which we would like to be shown ourselves.  As a result, PHK CPA strongly supports the concept of Equal Employment Opportunity, because we believe such policies benefit our business, our employees and our entire society.

In keeping with this policy, all employees are expected to abide by applicable federal and state laws which prohibit discrimination against any employee or applicant for employment because of race, color, religion, sex (gender), national origin, age, disability, or status as a qualified disabled veteran or veteran of the Vietnam era.   This includes providing reasonable accommodations to the religious beliefs of others, as well as providing reasonable accommodations for any ADA-covered disabilities that they might have. 

These same principles require our employees to abide by applicable federal and state non-discrimination laws in their dealings with clients, visitors, vendors and suppliers, including providing appropriate accommodations to disabled individuals in order to permit them comparable access to our services and facilities as provided to non-disabled individuals. Employees who receive requests for such accommodations should always ask for management guidance before rejecting an accommodation request.

Consistent with our Golden Rule philosophy, all employees are expected to take personal responsibility to try to get along with others who may have different beliefs, backgrounds, or other differences, and to display common courtesy in their dealings with one another. The common courtesy that we expect of our employees includes: being careful to avoid teasing and unkind "jokes" or remarks about the personal characteristics of another person; avoiding workplace discussions of issues likely to generate disputes (such as politics, religion, and sex); avoiding racial, ethnic or sexually-oriented jokes; avoiding invasions of the personal privacy of others; and otherwise making genuine efforts to treat others with the same courtesy, consideration and respect that you would like to receive.  It also means avoiding any use of position or power for personal gain or advantage (including using influence or position to engage in any conduct which would constitute harassment under this policy).

There are a number of reasons why our Company places a strong emphasis on the use of common courtesy in dealing with others.  The most important reason is that we believe that this policy helps us to establish an environment of trust within our Company that makes it much easier to work together productively, because this trust allows us to give one another the benefit of the doubt when problems arise. This  environment of trust, in turn, makes it easier to resolve misunderstandings and work out satisfactory solutions if some mistake has been made.

Anti-Harassment Policy:

In the course of carrying out their duties for PHK CPA, no employee, supervisor or manager has been given any authority by PHK CPA to require any other employee, vendor, client or supplier to enter into any type of sexual relationship, to demean any individual because of gender/sex, or to require any such person to listen to or participate in sexual discussions (including sexual jokes) which are unwelcome or offensive to such individual.  Likewise, no employee, supervisor or manager has been given any authority to require any employee, vendor, client or supplier to adopt any particular religious views, to demean any individual because of their religious views, or to require any such person listen to or participate in religious discussions that are unwelcome or offensive to that individual.  Furthermore, no employee, supervisor or manager has been given any authority to demean any employee, vendor, client or supplier because of their race or ethnic background or the existence of any disability, or to require any such individual to listen to offensive or unwelcome jokes or remarks based upon race, ethnicity or disability.

Under the law, this type of rude behavior is also likely to be considered to be unlawful "harassment" if the employee knew that the conduct would be unwelcome or offensive (or the conduct was of the type which most reasonable people would have realized would be offensive under the circumstances).  

Because it is possible to accidentally offend someone else without any evil intent whatsoever, it usually is a good idea to give the other person the benefit of the doubt; courteously inform them that their conduct is upsetting; and give them a chance to correct the situation. However, common sense should prevail, and cases of serious misbehavior always should be brought to the attention of Management.

All forms of harassment are forbidden, including harassment based on sex (gender), race, color, religion, national origin, age, disability or veteran status.  Any Company employee found to have engaged in unlawful harassment is subject to severe disciplinary action (up to and including discharge).  PHK CPA likewise does not expect its employees to put up with harassment by vendors, suppliers, clients or visitors. Any such harassment should be reported promptly, so that PHK CPA can address the problem quickly.

Using The Problem Resolution Procedure:

Full details of the Problem Resolution procedure are set forth in a separate section of this handbook.  Briefly summarized, employees should take the following actions if they believe that they have been subjected to harassment or other unlawful treatment in violation of our EEO Policy:

If  an employee believes that he/she has been treated rudely or offensively by another Company employee, the first step for the employee to take is to determine whether there is any reasonable chance that the offending party may have been unaware that the conduct was offensive.   If so, then the employee should take personal responsibility to first try to resolve the situation by talking with the individual; advising the individual that the conduct was objectionable; and giving this individual an opportunity to correct the situation.   Many times, offensive situations arise from thoughtlessness or insensitivity, or amount to clumsy efforts to joke or tease, without any true intent to do harm. Thus, a private discussion that gives the benefit of the doubt to the other party is often appreciated, and usually can lead to an amicable resolution of the problem.  If the problem remains unresolved, then the complaint should be brought to Management using the normal Problem Resolution procedure.

On occasion, however, an employee may engage in conduct that most reasonable people know would result in serious offense to another (such as racial name-calling, or very explicit sexual jokes).   In such a situation, the employee should promptly report the matter to Management.  Other employees also have a responsibility to report these types of problems if the affected employee is reluctant to report the matter, so that the situation does not escalate to the point where the work of everyone in the area becomes adversely affected by a poisoned atmosphere.

In truly urgent situations where the personal well-being of the employee or of a co-worker is seriously endangered by  the conduct of a supervisor or another co-worker (such as instances of attempted sexual molestation), the first step is to get to safety, and then to alert Management using the procedures set out for reporting serious supervisory misconduct.

In the case of harassment by any outside vendor, client, visitor or supplier, the procedure to follow depends upon the nature and severity of the harassment. Where no offense may have been intended by the outside individual (such as joke-telling by a client which offends some, but not others), it may be appropriate to try to handle the matter in the same way as when dealing with a co-worker who has inadvertently done something offensive (unless the outside person is at a much higher level, in which case it may be better to ask Management to handle the matter).  Where the outside person is being verbally abusive (such as engaging in name-calling or using racial/sexual epithets), the employee should try to remain calm; keep notes of what was said; avoid confrontations (which only tend to escalate matters, and result in arguments over who started it); and send immediately for Management to handle the matter.  However, if the outside person has been or appears very likely to become physically abusive (including pushing, shoving, or grabbing), the employee should find any excuse to leave the area immediately, and then promptly report the problem to Management.

Non-Retaliation Policy:

PHK CPA wants all employees to feel free to present workplace problems through its Problem Resolution procedure, and to feel free to insist on courteous treatment in compliance with this Policy.  As a result, no retaliation is permitted against a person who has made a good faith complaint or report of a workplace problem (including a complaint of possible discrimination or harassment), or who has made a good faith request for an investigation into whether discrimination or harassment has occurred, in accordance with the Problem Resolution Procedure.

Compliance with Affirmative Action Rules and Other Legal Requirements:

In compliance with E.O. 11246 and its implementing regulations, as well as in compliance with other laws applicable to federal contractors and subcontractors, Company decisions regarding employment are designed to utilize only valid requirements for hiring and promotions, and to ensure equal employment opportunity in all other aspects of employment. Our policy of non-discrimination extends to: Employment, promotion, demotion, recruitment or recruitment advertising, layoff or discharge, rates of pay or other forms of compensation.

PHK CPA is committed to equal employment opportunity without regard to race, color, religion, sex (gender), disability, national origin, age or veteran status in connection with, but not limited to, hiring, placement, promotion, demotion, transfer, recruiting, advertising, solicitation, compensation, selection for training or termination of employment. Management oversees the implementation and monitoring of our EEO policy, but equal employment opportunity is considered to be the responsibility of all of our employees.

PHK CPA is required by law to make reasonable accommodations for qualified individuals with disabilities, unless doing so would result in an undue hardship. This policy governs all aspects of employment, including selection, job assignment, compensation, discipline, termination, and access to benefits and training. If an employee has a disability or impairment that is creating job difficulties or requires an accommodation, this matter should be brought to the attention of the Management.

PHK CPA is also obligated to comply with the Immigration Reform and Control Act of 1986, and cannot employ any individual unless they are a citizen of the United States or an alien with proper authorization to work in the United Sates. Each new employee must complete the Employment Eligibility Verification Form I-9, and present documentation establishing identity and employment eligibility. Employees with questions on immigration law issues are encouraged to contact the Management.