The Code of Honour first appeared in Professional Auditor's Bulletin 40, dated 26 November 1954. Unlike disciplinary codes that carry penalties for violation, the Code of Honour is a voluntary guide — it works only so long as it is not enforced.
- Never desert a comrade in need, in danger or in trouble.
- Never withdraw allegiance once granted.
- Never desert a group to which you owe your support.
- Never disparage yourself or minimize your strength or power.
- Never need praise, approval or sympathy.
- Never compromise with your own reality.
- Never permit your affinity to be alloyed.
- Do not give or receive communication unless you yourself desire it.
- Your self-determinism and your honour are more important than your immediate life.
- Your integrity to yourself is more important than your body.
- Never regret yesterday. Life is in you today, and you make your tomorrow.
- Never fear to hurt another in a just cause.
- Don’t desire to be liked or admired.
- Be your own adviser, keep your own counsel and select your own decisions.
- Be true to your own goals.
— L. Ron Hubbard, Professional Auditor's Bulletin 40, 26 November 1954