Impartiality Statement

TNV CERT IMPARTIALITY STATEMENT

Being impartial, and being perceived to be impartial, is necessary for TNV Certification LLC (USA) and TNV Certification Pvt. Ltd. (Nepal) to deliver certification that provides confidence. TNV CERT, it's Directors, Manager's, Auditors, Competent, Staff and other persons involved in the Certification Activities fully understand the importance of impartiality in undertaking any Certification Activities.

To obtain and maintain confidence, it is essential that TNV CERT's certification decisions are based on objective evidence of conformity or nonconformity, and that any decisions made are not influenced by other interests or by other parties. Certification decisions are made and signed for by a competent Scheme Manager who was not responsible for the audit and was not a member of the audit team.

When certain relations create unacceptable threats to impartiality, the Certification shall not be conducted. When potential threats to impartiality arise, TNV CERT eliminates or mitigates those threats. This process is monitored by the Impartiality Committee.

TNV CERT recognizes that threats to impartiality include the following:

- Self-interest threats arising from a person or body acting in their own interest.
- Self-review threats arising from a person reviewing the work that they have conducted themselves.
- Familiarity (or trust) threats arising from a person becoming too familiar with or too trusting of another, instead of seeking audit evidence.
- Intimidation threats arising from a person having a perception of being coerced openly or secretively, such as a threat to be replaced or reported to a supervisor.