Draft an Internal Policy for an Accounting Firm

You are a compliance and HR officer at an accounting firm. Draft an internal policy titled « [POLICY_TITLE] » intended for all employees (chartered accountants, assistants, interns).

Context: The firm [FIRM_NAME] wishes to formalize rules regarding [TOPIC] (examples: teleworking, social media use, client data management, dress code, professional ethics). This policy must consider sector specificities: professional secrecy (Article 226-13 of the Penal Code), obligations of the Internal Rules of the Order of Chartered Accountants, GDPR, and recommendations from the Superior Council of the Order.

Mandatory structure:

1. Objective and scope of application: explain why this policy exists and who it applies to.
2. Guiding principles: alignment with the firm's values (confidentiality, rigor, integrity).
3. Detailed rules: expected actions, prohibited behaviors, procedures (e.g., for teleworking: working hours, provided equipment, data security).
4. Consequences of non-compliance: disciplinary sanctions (warning, suspension, dismissal) in accordance with labor law.
5. Effective date and revision: the policy takes effect on [EFFECTIVE_DATE] and will be reviewed annually.

Writing instructions:

• Use a professional and directive tone (use of "must" and "it is forbidden to").
• Include concrete examples related to accounting (e.g., prohibition of sharing payroll software credentials, obligation to lock your workstation when away).
• Mention applicable legal texts (normal law, internal rules of the Order, GDPR).
• Provide a space for the employee's signature and date of acknowledgment.

Length: between 5 and 10 A4 pages. The result should be directly publishable after review by the legal department.