Independence for candidates
Four steps to take prior to signing your offer letter
This program is designed to help you understand some of the independence topics you might face and what you need to do to comply with independence requirements.
- View the content below “An Introduction to Independence for Candidates".
- Review the list of Common Independence Topics and consider whether any might raise potential questions for you.
- If you have specific questions, contact National Office Independence by email or +1 888 269 1068 to discuss your situation with an independence advisor.
- In your offer letter, read the paragraphs about independence requirements prior to accepting the employment offer with the Deloitte US Firms.
An introduction to independence for candidates
Five independence requirement areas:
- Financial relationships
- Employment relationships
- Business relationships
- Scope of service considerations
- Fee arrangements
The Deloitte US Firms are deeply committed to acting with integrity. One of the most visible demonstrations of our integrity is our ability to be independent and objective in providing services to our attest (audit) clients and their affiliates (also referred to as restricted entities). In order to render such unbiased (or independent) judgments, we must each be free of perceived or actual conflicts of interest with restricted entity clients.
As a partner, principal or employee of the Deloitte US Firms, you will be subject to professional independence requirements. There are specific sets of policy and external rules and regulations that help both you and the organization remain objective and free from conflicts of interest with respect to restricted entity clients.