CODE OF CONDUCT

Since its approval in May 2012, our Caro & Asociados Code of Conduct and Best Practices governs our institutional conduct and the relationships we hold with customers, employees and suppliers. Its content includes the main guidelines from the June 2008 edition of the “Code of Ethics and Responsibility of the Legal Professional” by Pontificia Universidad Católica del Perú, as well as the “Standards of Conduct and Responsibility of the Legal Professional” promoted in 2009 by 9 Law Schools in the country. In addition to this, our Code of Conduct follows compliance standards of the following anti-corruption statutes: Canada’s Corruption of Foreign Public Officials Act, the United States of America’s Foreign Corrupt Practices Act and the United Kingdom’s Bribery Act of 2010.

CODE OF ETHICS

This Code of Ethics applies to all professional and administrative staff at Caro & Asociados, regardless of their area or the position they occupy. Likewise, this Code applies to all external personnel acting on behalf of and in representation of Caro & Asociados. Hereafter, everyone indicated in the preceding paragraph shall be referred to as “persons subject to the Code”. This Code is openly followed by all the members of Caro & Asociados, who embrace its scope from the date of the start of their professional relationship with Caro & Asociados, as the Code is joint to their contract. Its acknowledgement is a necessary and essential condition to initiate and maintain their professional relationship with “Caro & Asociados”.