Channels for Reporting

Deloitte Tohmatsu Group has established a Channels for Reporting for the purpose of prompt recognition and correction of violations of laws and regulations or fraudulent practices, to contribute to strengthening compliance management and improving the quality of professional services and administrative operations, by receiving extensive information.

If you are in possession of information on violations of laws and regulations or fraudulent practices related to the operations of Deloitte Tohmatsu Group companies, their employees, or the Group itself, please contact either the following the Deloitte Speak Up or Audit Hotline, depending on the content of the information.

When you contact us, please refer to the following [Points to Note].

Channels for Reporting

Deloitte Speak Up

If you have information on violations of laws and regulations or fraudulent practices (including violations of independence concerning certified public accountants and insider trading etc.) by Deloitte Tohmatsu Group companies and their employees, please contact us through the “Deloitte Speak Up”.

Audit Hotline

If you have information on violations of laws and regulations or fraudulent practices (including accounting fraud) of audit clients of Deloitte Touche Tohmatsu LLC, please contact us through the “Audit Hotline”.

Points to Note

• Deloitte Tohmatsu Group will make every reasonable effort to ensure that the information provided is kept confidential, and will take appropriate measures in consideration of the trust, reputation, anonymity (in the case of anonymity) and privacy of the reporter.
• Deloitte Tohmatsu Group will consider the need for investigations and corrections based on the information provided. However, we may not be able to inform the reporter of the results of investigations and corrective actions, so please be advised in advance.
• Deloitte Tohmatsu Group will use the information provided (including personal information) for the purpose of strengthening compliance and improving the quality of operations of Deloitte Tohmatsu Group only and not for any other purpose.
• Deloitte Tohmatsu Group Channels for Reporting is not directly intended to assist reporters or to provide personal convenience.
• Please refrain from reporting for the purpose of libel or slander regarding a specific individual or entity, or from submitting false reports intentionally or in bad faith.
• Deloitte Tohmatsu Group Channels for Reporting does not aim to provide legal advice or services to reporters.