MARTIN AND COMPANY ACCOUNTANTS LIMITED

Policies described

Freedom of workers to terminate employment Freedom of movement Freedom of association Prohibits any threat of violence, harassment and intimidation Prohibits the use of worker-paid recruitment fees Prohibits compulsory overtime Prohibits child labour Prohibits discrimination Prohibits confiscation of workers' original identification documents Provides access to remedy, compensation and justice for victims of modern slavery

Training described

Your whole organisation

Worker engagement and working conditions

Your suppliers Workers within your organisation Workers within your supply chain

Grievance mechanisms

Using anonymous whistleblowing services, such as a helpline or mobile phone app

Demonstrated progress

We have strengthened our approach by introducing supplier risk assessments, enhanced due diligence, supplier assurance requirements & modern slavery governance. We monitor effectiveness through training completion, supplier reviews, compliance declarations and reported concerns. Our 2026/27 priorities include expanding awareness training, strengthening supplier assurance processes, continuing risk assessments and embedding modern slavery considerations into procurement and compliance activities

Reported risks and mitigations

• Risk: Labour exploitation within offshore service providers. Mitigation: Due diligence, contractual obligations, supplier reviews, audit rights and whistleblowing processes.
• Area: Within your supply chains
• Tier: Tier 1 suppliers Tier 2 suppliers Tier 3 suppliers and below
• Group: Women Migrants
• Location: Indonesia Philippines South Africa
• Mitigation: Undertake due diligence before engaging offshore suppliers and assess modern slavery risks as part of our supplier onboarding process. Contracts include provisions requiring compliance with applicable anti-slavery legislation and ethical labour standards. Higher-risk suppliers may be subject to enhanced review, monitoring, and audit rights. Employees are encouraged to report concerns through whistleblowing arrangements, and modern slavery awareness forms part of our wider compliance framework
• Risk: Exploitation within supplier or contractor workforces, particularly agency or subcontracted labour. Mitigation: Supplier screening, ethical standards, risk reviews and compliance monitoring.
• Location: United Kingdom South Africa
• Mitigation: Operate a risk-based supplier due diligence process. Suppliers are expected to comply with our ethical standards and, where appropriate, provide assurances regarding their approach to modern slavery. High-risk suppliers are subject to additional review and monitoring. Procurement processes include consideration of modern slavery risks, supported by contractual obligations requiring legal and ethical compliance. Staff are trained to identify concerns and report them.
• Risk: Clients operating in higher-risk sectors or countries may have modern slavery exposure. Mitigation: KYC checks, risk assessments, enhanced due diligence and escalation procedures.
• Area: Within your own operations
• Group: Women Migrants Refugees Children
• Location: United Kingdom
• Mitigation: Considerations form part of our client due diligence and Know Your Client (KYC) procedures. Risk assessments are performed for new clients and reviewed periodically for existing clients. Where elevated risks are identified, enhanced review procedures are applied, where necessary. We maintain processes to escalate concerns, undertake additional enquiries and, where appropriate, decline or cease relationships that do not align with our ethical standards and risk appetite