Ethics & Integrity

Deloitte Touche Tohmatsu Limited (DTTL) and its member firms are committed to the highest levels of ethics, integrity and quality. This is evidenced by the business practices and client service standards applied by member firms, along with their leadership behavior and shared values and, most importantly, the quality of the people they employ. Ethics, integrity and quality are at the core of everything that Deloitte do.

Deloitte and its member firms strive to do not only what is legal, but what is right. Deloitte people have high professional and ethical standards, and demonstrate these standards every day through the delivery of quality professional services. They understand that doing the right thing means operating within the letter and the spirit of the laws that govern their professions and the global marketplace.

Culture of integrity

Integrity and ethical behavior are both core aspects of Deloitte culture. They guide our people in making business decisions, in the actions they take, and in the way they treat their clients and each other. Deloitte sustains this culture by providing an open and consultative environment, which encourages Deloitte people to raise issues and discuss differences of opinion. In addition, Deloitte member firms work hard to provide all of their people with the appropriate tools and guidance, to ensure that they can make ethical decisions and take responsible actions every day.

Ethical principles

The ethical principles of Deloitte member firms are at the heart of this effort. Adopted by each of the member firms and directly linked to the global shared values of DTTL, these nine principles define the standards for ethical behavior that unite all Deloitte people. In particular, the principles offer guidance about appropriate ethical and professional conduct, covering areas that are of critical importance to the member firms’ clients, people and local communities.

Honesty and integrity — we act with honesty and integrity.

Professional behavior — we operate within the letter and the spirit of applicable laws.

Competence — we bring appropriate skills and capabilities to every client assignment.

Objectivity — we are objective in forming our professional opinions and in the advice we provide.

Confidentiality — we respect the confidentiality of information.

Fair business practices — we are committed to fair business practices.

Responsibility to society — we recognize and respect the impact we have on the world around us.

Respect and fair treatment — we treat all our colleagues with respect, courtesy and fairness.

Accountability and decision-making — we lead by example, using our shared values as our foundation.