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
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.
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
What is independence?
Independence is integrity, professional skepticism, intellectual honesty, and objectivity—freedom from conflicts of interest. The people of Deloitte must remain unbiased and free from conflicts of interest with our clients, in fact and appearance.
Deloitte's independence requirements are defined by specific sets of policies and external rules and regulations to help both you and the organization remain independent when providing services to attest (audit) clients. We refer to our audit clients, from whom we must maintain our independence, as restricted entities, because we are "restricted" from engaging in certain activities with those organizations.
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.