Ethics and integrity | Deloitte China | About us
Ethics and integrity


Ethics and integrity

Personal integrity, public trust

At Deloitte China, the responsibility for ethical behaviour is taken seriously - by everyone, at every level.

Code of Ethics and Professional Conduct

Acting with integrity is one of the shared values of Deloitte's China Practice and is based on a long history of carefully adhering to applicable professional standards.

The trust placed in us must never be taken for granted. The principles and values found in the Code of Ethics and Professional Conduct are an integral part of the rigorous commitment Deloitte's China Practice has made historically (and continue to make today) to sustain the public trust.

The Code of Ethics reflects the Shared Values and Ethical Principles adopted by the DTTL member firms and provides detailed guidelines for ethical and professional conduct to all of our people, irespective of the diversiry of their backgrounds and progrssional disciplines. These Shared Values and Ethical Principles are an integral part of this Code, which illustrates our commitment to sustaining public trust.

Separate, but substantially identical, versions of the Code of Ethics and Professional Conduct were prepared for Deloitte Corporate Finance Entities, as well as the Deloitte China Practice.

Shared values

Share Values unite the people of the DTTL member firms and are the basis for a common culture. These values from the foundation for always doing the right thing, and for sustaining public trust, fulfilling client obligations, and meeting commitments to each other.


  • Applying exemplary standards of professional conduct to all activities with clients and within our communities
  • Behaving in a manner that answers to the expectations of the stakeholders of our professions

Outstanding value to clients and markets

  • Delivering quality services

Commitment to each other

  • Building on mutual trust and respect
  • Caring for our people and the wider community

Strength from cultural diversity

  • Developing pride of belonging and sense of responsibility within the diversity of the group

Ethical principles

  • Honesty and Integrity: We act with honesty and integrity.
  • Professional Behaviour: We operate within the letter and the spirit of applicable laws.
  • Competence: We bring appropriate skills and capabilities to every client assignment.
  • Objectivity: We are objective in forming our professional opinions and the advice we give.
  • Confidentiality: We respect the confidentiality of information.
  • Fair Business Practices: We are committed to fair business practices.
  • Responsibility to Society: We recognize and respect the impact we have on the world around us.
  • Respect and Fair Treatment: We treat all our colleagues with respect, courtesy and fairness.
  • Accountability and Decision-Making: We lead by example, using our Shared Values as our foundation.

More topics