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Code of Ethics and Professional Conduct

Integrity is the first of Deloitte’s 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.

Sometimes we have to face difficult situations at work that may challenge our values and deciding what to do can be tricky. Whether it is dealing with a client, a colleague or your team leader – if something doesn't feel right, it probably isn't. It is a right and also a personal responsibility of each of us to raise our voice and seek advice concerning an issue touching on any ethical related dilemma, from conduct to corruption.

In these instances, Deloitte Speak Up offers a confidential alternative. It offers a website, deloittespeakup.ethicspoint.com where you can confidentially consult on issues or report observed misconduct related to Deloitte with a non-Deloitte consultant. When action is required, the case is escalated to our CE ethics team, who oversee internal investigations and take all reasonable steps to ensure that confidentiality is maintained.