Ethical Principles

It's who we are

Deloitte is committed to the highest levels of ethics, integrity and quality. This is evidenced by our business practices and client service standards, our leadership behaviour and shared values and, most importantly, by the quality of the people we employ. In fact, ethics, integrity and quality are at the core of all our activities.

Deloitte Ethical Principles provide the foundation for ethical behavior that unite all employees in all Deloitte offices all over the world. In particular, these 9 principles offer guidance about appropriate ethical and professional conduct covering areas that are critically important to our clients, people and society.

Deloitte Ethical Principles

Honesty and integrity: We act with honesty and integrity.

Professional behaviour: 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 the advice we give.

Confidentiality: We respect the confidentiality of information.

Fair business practices: We are committed to fair business practices. 

Responsibility to society: We recognise 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. 


Code of Ethics & Professional Conduct

Integrity is the first of Deloitte four shared values, the ideals that guide us in everything we do. Our emphasis on integrity is important because it reinforces our approach to doing business based on a foundation of ethics and ethical decision-making. It’s both good business and the right thing to do.

In fact, “doing what’s right” has always been a fundamental principle at Deloitte and a core element of our culture. An ethical mindset supports values-based decision-making when serving clients and during the course of our daily lives. We pride ourselves in focusing on doing not only what is good for business, but what is good for our people and the communities in which we live and work.

To support these ideals, we have created the Code of Ethics and Professional Conduct as a practical guide designed to assist the people of Deloitte in carrying out their work within a values-based construct. The principles and values found in the code are an integral part of the rigorous commitment Deloitte has made historically, and continues to make today, to sustain the public trust.

The code clearly defines the expectations for everyone at Deloitte. It is the obligation of all Deloitte personnel to know, understand and comply with the code - both in letter and in spirit. That obligation also includes a duty to act, including reporting any potential violations.

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