 In this module, we shall be taking a page out of a book written by Dr. Abdu Sattar Abbasi and Razak Raj. So this is a book which is relevant to Islamic banking and finance, although a major focus is on Islamic ethics for contemporary workplaces. Let us read page number 141 and because the sentence doesn't finish at the end of page 141, we would be going slightly over to read page number 142 as well. Code of ethical business conduct. This is on page 141 of the book. There are two notable global bodies to provide guidelines for code of ethical business conduct in Islamic finance. Number one, accounting and auditing organization for Islamic financial institutions, AOFE. Number two, Islamic financial services board, IEFSB. I think it's a very good reference given that some people say that Islamic banks are not entirely ethical. Actually, there are two bodies which attempt to ensure that the business of Islamic banks and financial institutions adheres to some ethical standards. Accounting and auditing organization for Islamic financial institutions, AOFE outlines following structure of code of ethics for Islamic finance professionals. Number one, integrity. Islam is a religion that highly values integrity and makes it govern all acts. Islam also values the capability to perform duties which requires that the accountant and others who are in charge be competent and adequately qualified. This is confirmed in the Holy Quran. Verily, the best of men for you to hire is the strong, the trustworthy. Al-Quran, 28, 26. Number two, sincerity. This means the IFI, Islamic financial institution, professional should seek to obey Allah in performing his work and not to seek hypocrisy, fame, flattery, boasting or ostentation. Being sincere entails that the professional does not subject himself to external influences and pressures, but applies himself to his work on a religious commitment as well as a performance of his professional duty. Thus, his ordinary occupational and professional duty turns into a form of worship because one of the established sharia fundamentals is that good intention turns a habit into worship. Hence, the professional becomes worthy of reward from Almighty Allah, apart from the material gain and the usual praise he receives for his efforts without making such gains and praise his sole objective. So this is a very good read which emphasizes on the ethical dimension of the business of Islamic banking and finance. So one should conclude from here that Islamic banking and finance is not just technically, juristically good, it has a very explicit ethical dimension as well.