CFO Codes of Ethics are Cropping Up

As I was preparing for an interview with a small, publicly traded company this morning, I clicked an interesting link on the company's Web site. I was in the "About Management" section, reading a bio of the company's CFO when I saw "Code of Ethics -- CFO."

The link delivered a list, which certifies that the CFO, among nine vows:
• Acts with honesty and integrity, avoiding actual or apparent conflicts of interest in personal and business relationships;
• Provides constituents with information that is accurate, complete, objective, relevant, timely and understandable;
• Maintains skills important and relevant to ... constituents needs; and
• Proactively promotes ethical behavior as a responsible party among peers in [the] work environment.

Does your company have a CFO code of ethics? Is it necessary or redundant? How does it feel to sign and publish a CFO code of ethics? What do governance, ethics, and compliance experts think of these codes? I'm curious and will be asking these questions in the next month or so.

Here are some links to codes of ethics (some specifically for the CFO; others for both the CEO and CFO) a quick Googling generated:

http://investor.gartner.com/phoenix.zhtml?c=99568&p=irol-codeofethical

http://www.edgar-online.com/investor/coe_cfo.aspx

http://www.sierrapacificresources.com/investors/governance/code_ethics.cfm

http://www.met-pro.com/html/corpgov5.htm