Deloitte and its member firms have always worked to balance respect for the diversity of local cultures, customs, business ownership structures, and the shared values that bind our member firms together. Our global client service standards have fostered the confidence in DTT and its member firms that has allowed us to attain our leadership position.

Recently, we conducted a thorough re-examination of these standards to ensure that they reflect the changes in the environment in which we operate, our clients' needs, and our organization. With our Global Client Service Standards, DTT and its member firms:

1. Determine, on each engagement, who our clients are and directly ascertain their expectations for our performance. Depending on the location and nature of the services, clients may include the board of directors, the audit or supervisory committee, and management (all of whom are representatives of shareholder interests); financing institutions; governmental entities; trusts; partnerships; and parties to a merger transaction.
2. Analyze our clients' needs and professional service requirements.
3. Develop client service objectives that will enable us to fulfil our professional responsibilities, satisfy our clients' needs, and aim to exceed their expectations. Prepare an appropriate client service plan to achieve these client service objectives.
4. Execute the client service plan in a manner that has earned us our reputation for quality and endeavors to ensure that commitments are met, potential problems are anticipated, and surprises are avoided.
5. Establish effective communications, both internal and external, to enhance our clients’ recognition of the value and quality of our service.
6. Provide our clients with insights on the condition of their businesses and with meaningful suggestions for their improvement.
7. Continually broaden and strengthen our relationships with our clients to facilitate effective communication and enhance client confidence, while maintaining professional objectivity.
8. Ensure that any professional, technical, or client service problem is resolved promptly, with timely consultation in an environment of mutual respect.
9. Obtain from our clients, either formally or informally, a regular assessment of our performance.
10. Receive fees that reflect the value of services provided and responsibilities assumed, and that are considered fair and reasonable.