ethics compliance deloitte


Ethics at Deloitte

It starts with integrity

At Deloitte, integrity is fundamental. Deloitte’s ethics program helps build ethical sensitivity, encourages consultation and supports ethical decision-making.

Leading Ethics at Deloitte

Respected organizations around the world trust Deloitte member firm professionals to execute their most ambitious projects, manage highly confidential information and develop ideas and approaches that can alter the course of their businesses. That trust has been – and continues to be – earned thousands of times each day by Deloitte member firm practitioners.

Ethical behavior among Deloitte professionals is fundamental and not negotiable. That’s why DTTL’s Global Chief Ethics Officer and the Global Ethics team work with member firm leaders and Ethics Officers to implement the organization's ethics program and build a culture of integrity. Together, they help keep a continuous spotlight on ethics by communicating expectations of behavior and working to embed ethical decision-making into key processes and initiatives.

“At Deloitte, integrity is non-negotiable.” says James Cottrell, Deloitte Global Chief Ethics Officer. “Every day, we are entrusted by clients to act with integrity and adhere to the highest professional standards. It is a fluid world of ever-changing ethical challenges and definitions. In my role as the Deloitte Global Chief Ethics Officer, I work to ensure that our member firms put ethics and integrity at the heart of everything they do. We have developed and will continue to develop programs, policies and standards which are applied consistently across our network to reinforce our ethical culture and uphold our clients’ trust in us.“

James "Chip" Cottrell, Deloitte Global Chief Ethics Officer

Deloitte’s commitment to ethics

The Deloitte network of member firms conducts business in accordance with applicable laws, regulations and professional standards, providing quality service to clients and building trust and confidence in global markets. In addition, Deloitte member firms implement internal policies and standards to address important professional behavior that may not be governed by professional requirements.

The Global Principles of Business Conduct (“Global Code”) for the Deloitte network outlines the commitments that each of us make. Based on our Shared Values, the Global Code reflects our core belief that, at Deloitte, ethics and integrity are fundamental and not negotiable.

The Global Code is supplemented by member firm ethics programs which provide support to build ethical judgment and decision-making skills in all Deloitte people. Each member firm has an appointed Ethics Officer, and provides ethics training and channels for consulting on difficult issues and reporting suspected misconduct. Each member firm in the Deloitte network commits to the Global Code and, as appropriate, builds on it through more detailed local codes of conduct.

Consultation goes to the heart of the Deloitte culture, and avoids our people having to resolve a difficult ethical situation alone. Individuals are encouraged to consult with their colleagues, line managers, leaders or through their member firm’s normal work channels. In addition, formal ethics reporting channels are available for those who seek a confidential route for consultation.

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Deloitte’s Shared Values

Our purpose – to make an impact that matters – and our aspiration – to be the undisputed leader in professional services – define us. At the root of these goals are our Shared Values. These Shared Values are timeless and they describe the distinctive Deloitte culture.


At Deloitte, everything we do starts with integrity. In our marketplace nothing is more important than our reputation and, accordingly, we commit to conducting business with honesty, distinctive quality, and high levels of professional behavior.

Outstanding value to markets and clients

We play a critical role in helping both the capital markets and our member firm clients operate more effectively. We consider this role a privilege, and we know it requires constant vigilance and unrelenting commitment.

Commitment to each other

We are proud of our culture of borderless collegiality and work hard to support our people. We strive to create an inclusive environment that reflects our strong, clear expectations about diversity, respect, and fair treatment.

Strength from cultural diversity

Our member firm clients’ business challenges are complex and benefit from the innovation and varied perspectives that our practitioners bring. We understand that working with people of different backgrounds, cultures, and thinking styles helps our people grow into better professionals and leaders.

Ethics at Deloitte
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