Ethics & Independence | Deloitte US | Personal integrity, public trust

About us

Common independence topics

Ask yourself if you, your spouse, spousal equivalent*, or your dependent(s) hold any of the following financial relationships or are involved in any of the following situations. 

About us

Ethics & Independence

Personal integrity, public trust

At Deloitte LLP and its subsidiaries, the responsibility for ethical behavior is taken seriously—by everyone, at every level. We demonstrate this strength of character through our actions.

Code of Ethics and Professional Conduct

Code of Ethics and Professional Conduct

Explore the principles and values found in the code, an integral part of the rigorous commitment Deloitte makes to sustain the public trust

Integrity is the first of Deloitte’s four shared values, the ideals that guide us in everything we do. Our emphasis on integrity is important because it reinforces our approach to doing business based on a foundation of ethics and ethical decision-making. It’s both good business and the right thing to do.

In fact, “doing what’s right” has always been a fundamental principle at Deloitte and a core element of our culture. An ethical mindset supports values-based decision-making when serving clients and during the course of our daily lives. We pride ourselves in focusing on doing not only what is good for business, but what is good for our people and the communities in which we live and work.

To support these ideals, we have created the Code of Ethics and Professional Conduct as a practical guide designed to assist the people of Deloitte in carrying out their work within a values-based construct. 

The code clearly defines the expectations for everyone at Deloitte. It is the obligation of all Deloitte personnel to know, understand, and comply with the code—both in letter and in spirit. That obligation also includes a duty to act, including reporting any potential violations. Each function-specific subsidiary has its own code, although they are substantially similar to the Deloitte LLP version available here for viewing.

Integrity Helpline

The Integrity Helpline is a confidential, 24-hours-a-day, 365-days-a-year service you can access from any location. It's administered by a third party to help maintain confidentiality and, when requested, anonymity. Anyone can log onto or call the Integrity Helpline to request assistance or report a potential violation. To learn more, please read our Integrity Helpline FAQs.

You should report issues concerning potential violations of the law, regulations, professional standards, policy, or the applicable Code of Ethics and Professional Conduct that you believe are not being handled properly.

Contact the Integrity Helpline

Toll free: +1 866-850-1485
International: +1 503-748-0570 

Resources upon joining the Deloitte US Firms

Deloitte Entity Search and Compliance (DESC) System – An internal system that, among other things, contains information regarding entities that are “restricted” for independence purposes. This information will assist you in determining whether or not acquiring or having certain financial relationships would create a potential independence issue.

Tracking & Trading System – An internal tool to help you monitor your compliance with independence requirements related to certain personal investments and financial relationships. You report the names of entities with which you, your spouse or spousal equivalent, and dependents have a financial relationship. The system then monitors these entities against the restricted entity list and informs you if there is a potential exception or conflict.

Broker Data Import Program (BDIP) – A feature of the Tracking & Trading System that allows the professional to receive automatic downloads of their financial holdings from their authorized brokerage accounts. This minimizes much of the administrative nature of maintaining Tracking & Trading and ensures brokerage account transactions are recorded timely and completely.

  • Enrollment in BDIP, using only the approved, participating brokers, is mandatory for those required to maintain a Tracking & Trading System portfolio.
  • For more information about this requirement, candidates should discuss the Broker Data Import Program with their recruiter.

Representation on Independence, Ethics and Compliance – A personal declaration or statement regarding the facts and circumstances associated with the various financial or other relationships you, your spouse or spousal equivalent, and certain family members may have that directly impact the ability of the Deloitte US Firms to conduct business.


  • Deloitte US Firms – Includes the following: Deloitte LLP, Deloitte & Touche LLP, Deloitte Tax LLP, Deloitte Financial Advisory Services LLP, Deloitte Consulting LLP, Deloitte Services LP, and their affiliates
  • Independence – Integrity, professional skepticism, intellectual honesty, objectivity, freedom from conflicts of interest both in fact and appearance
  • Restricted entity – Any attest (audit) client and its affiliates including non-client affiliates of the attest client
  • Spousal equivalent
    • A Spousal Equivalent relationship is deemed to exist in any of the following cases:
      • A civil union in which the applicable law does not define the parties as spouses.
      • A domestic partnership registered with a governmental body.
      • A domestic partnership has been declared by the parties for joint coverage under an employer health and welfare benefit plan.
      • The parties hold themselves out as married.
    • Absent the specific relationships above, a Spousal Equivalent relationship may still exist based on individual facts and circumstances. Professionals are required to use professional judgment in determining whether a Spousal Equivalent relationship is deemed to exist. Although no one factor will necessarily indicate the existence of a Spousal Equivalent relationship, factors to be considered in making such determinations include the following:
      • Providing or receiving coverage or benefits under each other’s medical insurance or other employee benefit plans
      • Having co-ownership of real property in which both parties continually reside
      • Being co-debtors on a mortgage on the real property in which both parties continually reside
      • Continuing to reside together in the same residence and having either natural or adopted children
      • Having financial dependency on each other, including commingling of investment and financial resources
      • Having joint responsibility for each other’s welfare and financial obligations
      • Cohabitating and being engaged to be married with a marriage scheduled in the foreseeable future
      • Having a committed relationship that is ongoing and expected to continue indefinitely similar to that of a married couple, but having either chosen not to marry or cannot legally marry

More topics

Contact us

Contact us via our online form

Submit RFP

Submit via our online form

Find an office

Find a local office


Mike Zychinski

Partner | Chief Ethics & Compliance Officer


Life at Deloitte

People make Deloitte one of the best places to work. What’s great about the people? That’s an easy answer. They are exceptional. Each person is unique and valued for that, among the best and brightest in the business, and takes pride in his or her achievements and the success of others.