Common Independence Issues
The list below includes situations that may raise independence issues involving financial interests or relationships with restricted entities. While this is only a partial list, it can serve as a starting point for your independence considerations and guide you in determining whether to discuss your specific situation with an independence advisor.
Ask yourself if you, your spouse, spousal equivalent, or your dependent(s) hold any of the following financial interests or are involved in any of the following situations. If you answer yes to any of the items below, you may want to contact National Office Independence at independence@deloitte.com or +1 888 269 1068 to discuss whether, based on your assigned legal entity, position, role, or office location, you will need to make changes to maintain independence if you choose to accept employment with the Deloitte U.S. Firms.
Do you:
□ Hold inherited assets, or are you a beneficiary of a trust, or act as a trustee of a trust
□ Hold banking or checking accounts with balances over $100,000
□ Hold credit cards with balances over $5,000
□ Hold a whole-life, universal or variable life insurance product
□ Engage in a business relationship, including a partnership
□ Hold mortgages on first or second homes, or for commercial real estate
□ Have a family member engaged in employment or board of director responsibilities
□ Hold brokerage accounts, including margin, cash management, active asset, and other similar accounts
□ Have a spouse or spousal equivalent who’s employed
□ Have a spouse or spousal equivalent who participates in a 401K plan or other employer benefit plan
□ Have your own 401K investments with a previous employer
□ Own stock or other investments
□ Hold investments in a 529 plan
□ Hold an automobile loan or lease
□ Have a financial manager who has discretionary authority to execute transactions on your behalf
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