About us

Independence for candidates

Four steps to take prior to signing your offer letter

This program is designed to help you understand some of the independence topics you might face and what you need to do to comply with independence requirements.

  1. View the content below “An Introduction to Independence for Candidates".
  2. Review the list of Common Independence Topics and consider whether any might raise potential questions for you.
  3. If you have specific questions, contact Independence Compliance Onboarding by email to submit your situation to an independence advisor.
  4. In your offer letter, read the paragraphs about independence requirements prior to accepting the employment offer with the Deloitte US Firms.

An introduction to independence for candidates

Welcome! You are considering a career at Deloitte and that's great news!

We look forward to having you on board. As you consider joining our organization, you will want to understand the concept of personal independence, which is a key component of meeting our professional responsibilities.

By exploring this content, you will learn more about what independence is and why it's important to those in our profession and to an organization like ours. You will also learn who is affected by and must be in compliance with independence requirements. Deloitte recognizes that everyone's situation is different and this site helps guide you through any considerations, questions, or concerns that you may have.

The Deloitte US Firms are deeply committed to acting with integrity. One of the most visible demonstrations of our integrity is our ability to be independent and objective in providing services to our attest (audit) clients and their affiliates (also referred to as restricted entities). In order to render such unbiased (or independent) judgments, we must each be free of perceived or actual conflicts of interest with restricted entity clients.

As a partner, principal or employee of the Deloitte US Firms, you will be subject to professional independence requirements. There are specific sets of policy and external rules and regulations that help both you and the organization remain objective and free from conflicts of interest with respect to restricted entity clients.

Five independence requirement areas:

  • Financial relationships
  • Employment relationships
  • Business relationships
  • Scope of service considerations
  • Fee arrangements

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