To sustain the public’s trust and best serve our clients, integrity and quality form the foundation of our culture and guide our people’s actions. Our shared values, our focus on ethics, and the expectations and examples set by our leaders are the underpinnings of our commitment to integrity and the delivery of high-quality services.

Our ethics are expressed through: Ensuring independence from audit clients by means of independence policies, procedures and training Our risk management philosophy Addressing regulatory change Recruiting people who act with integrity and have a commitment to quality Quality assurance reviews

At the heart of this effort are Deloitte’s Ethical Principles. These nine Principles define the standards of ethical behaviour we subscribe to at Deloitte. In particular, the Principles offer guidance about appropriate ethical and professional conduct covering areas that are critically important to our firms’ clients, people and to society.

In order to support our Ethics programme and make it explicit to our employees a code of ethics and professional conduct guide has been developed. This document is mandatory reading for all our employees and describes the ethical standards they need to comply with when carrying out their work. Click here to read the Code of Ethics and Professional Conduct that guides our people in conducting business honourably, ethically and with the utmost professionalism.