Deloitte Tohmatsu Group Code of Conduct

We commit to serving clients with distinction.

Integrity

• We are straightforward and honest in our professional opinions and business relationships.
• We are truthful in the services we provide, the knowledge we possess, and the experience we have gained.

Quality

• We are committed to providing quality services by bringing together the breadth and depth of our resources, experience and insights to help our clients address their needs and problems.
• We strive to develop outcomes which create an impact that matters for our clients.

Professional Behaviour

• We comply with applicable professional standards, laws and regulations and seek to avoid actions that may discredit ourselves or our professions.
• We foster a culture of appropriate professional skepticism and personal accountability which supports our clients and drives quality in the services we provide.
• We understand the broader impact that our work has on society, our people, and our clients, and we conduct business with those interests in mind.
• We are committed to earning and sustaining the public’s trust and confidence in the work we do.

Objectivity

• We are objective in forming our professional opinions and the advice we give.
• We do not allow bias, conflict of interest, or inappropriate influence of others to override our professional judgments and responsibilities.
• Regardless of whether engaged in audit/ assurance services or not, we remain independent from the clients to whom we provide audit and assurance services. We always behave so that no doubts are raised over our independence in appearance. (T)
• We do not offer, accept or solicit any gifts, entertainment or hospitality that we have reason to believe may be intended to improperly influence business decisions or impair objectivity.

Competence

• We use due care to match client needs with practitioners who have the competence required for their assignments.
• We foster innovation and new ideas to improve the value and performance of our services.

Fair business practices

• We respect our competitors and are committed to fair business practices.
• We receive fees that reflect the value of services provided and responsibilities assumed.
• We understand that securing intellectual property rights is a vital part of business activities; we strive to protect our own rights, while paying close attention not to infringe on those of others. (T)

Confidentiality, privacy and data protection

• We protect and take measures to safeguard the confidential and personal information that we hold, collecting and handling it in compliance with applicable laws, professional obligations, and our own data management policies and practices.
• We prohibit the disclosure of confidential and personal information entrusted to us unless granted permission, or there is a legal or professional right or duty to disclose it.
• We prohibit the use of confidential information about our clients for personal advantage or for the benefit of third parties.
   

We commit to inspiring our talented professionals to deliver outstanding value.

Respect, diversity and fair treatment

• We foster a culture and working environment where our people treat each other with respect, courtesy and fairness, promoting equal opportunity for all.
• We encourage and value a diverse mix of people, viewpoints, talent, and experiences.
• We create inclusive working environments that not only address individual needs, but also allow our people to utilize their unique strengths.
• We do not tolerate harassment or unfair discrimination in our working environments.

Professional development and support

• We invest in our people to develop the professional knowledge and skills necessary for them to effectively perform their roles.
• We help our people reach their potential through investments in personal and professional development and support programs.
• We provide a safe work environment for our people and expect our clients to do the same.

We commit to contributing to society as a role model for positive change.

Anti-corruption

• We commit to contributing to society as a role model for positive change.
• We are against corruption and neither make bribes nor accept them, nor induce or permit any other party to make or receive bribes on our behalf.
• We support efforts to eradicate corruption and financial crime.
• We resolutely act against and are not involved in antisocial forces or groups that impose threats to business activities, as well as social order and safety. (T)

Responsible supply chain

• We do not condone illegal or unethical behaviour by our suppliers, contractors and alliance partners.
• We select suppliers through fair procurement processes.

Social responsibility

• We contribute to society and communities by engaging with non-profit organizations, governments, and other businesses to make a positive impact on local, national or global challenges.
• We support our communities in a variety of ways, such as donating money, providing pro bono client services and supporting the volunteering of time by our people.
• We support efforts to drive sustainable development and we respect human rights standards.
• We recognize that our business operations and our provision of services may at times impact the environment and we work to reduce any harmful effects they might have.

“T”ismarked on additional required items for Deloitte Tohmatsu.