Ethics & Independence
The power of shared values
At Deloitte, the responsibility for ethical behavior is taken seriously—by everyone, at every level. We demonstrate this strength of character through our actions.
Code of Ethics and Professional Conduct
Integrity is the first of Deloitte’s four shared values. Our shared values are not an abstract ethical philosophy, but a powerful, living compass intended to guide us all toward the right decisions and the correct actions, whatever situations we may encounter, whenever and wherever we are.
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.
Our Code of Ethics and Professional Conduct is inspired by the Global Principles of Business Conduct that articulate the standards to which we as Deloitte professionals, must hold ourselves, wherever in the world we live and work. Our Code includes and then expands on these principles by adding requirements that are unique to us in the United States.
The Integrity Helpline is a confidential, 24-hours-a-day, 365-days-a-year service you can access from any location. It's administered by a third party to help maintain confidentiality and, when requested, anonymity. Anyone can log onto or call the Integrity Helpline to request assistance or report a potential violation. To learn more, please read our Integrity Helpline FAQs.
You should report issues concerning potential violations of the law, regulations, professional standards, policy, or the applicable Code of Ethics and Professional Conduct that you believe are not being handled properly.
Contact the Integrity Helpline
Toll free: +1 866-850-1485
International: +1 503-748-0570
What is independence?
Independence is integrity, professional skepticism, intellectual honesty, and objectivity—freedom from conflicts of interest. The people of Deloitte must remain unbiased and free from conflicts of interest with our clients, in fact and appearance.
Deloitte's independence requirements are defined by specific sets of policies and external rules and regulations to help both you and the organization remain independent when providing services to attest (audit) clients. We refer to our audit clients, from whom we must maintain our independence, as restricted entities, because we are "restricted" from engaging in certain activities with those organizations.