Article

Independence

Independence and quality are essential to Deloitte’s objectivity, integrity, impartiality, responsibility to the investing public, and ability to attract and retain clients. Standards for independence are shaped by legislation, regulations, professional requirements and public expectations. Maintaining independence in fact and appearance is a professional obligation to which all Deloitte professionals must adhere. The Deloitte Global Board of Directors has adopted robust independence policies and implemented procedures (including global systems and tools) to help Deloitte and our people safeguard their objectivity. All Deloitte people are required to follow the independence policies and procedures, which address professional and regulatory requirements related to the provision of services, business relationships, employment relationships and financial interests.

Deloitte frequently serves the same clients in multiple jurisdictions. Each Deloitte firm, considering whether to accept a new client or a new engagement at an existing client, must consider the independence requirements in all applicable jurisdictions. For existing audit clients, a Deloitte firm must evaluate the independence implications of other Deloitte firms’ relationships with that client, including the provision of non-audit services.

Deloitte leadership reinforces the importance of compliance with independence and related quality control standards, thereby setting the appropriate tone at the top and instilling its importance into the professional values and culture of Deloitte.

 

Key Contact:

Murray Dicks
Africa Reputation & Risk Leader
Deloitte Africa

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