The Deloitte U.S. 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 U.S. 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. The independence requirements fall into five general areas:
The “Professionalism and You: A Commitment to Independence” program is designed to help you understand some of the independence issues you might face and what you need to do to comply with independence requirements.
Here are the steps you should take prior to signing your offer letter:
View online video now: Professionalism and you: A commitment to independence
Review now: Most common independence issues
Review now: Independence definitions
Review now: Independence resources available to you upon joining the Deloitte U.S. firms
As used in this document, “Deloitte” means Deloitte LLP [and its subsidiaries]. Please see www.deloitte.com/us/about for a detailed description of the legal structure of Deloitte LLP and its subsidiaries. Certain services may not be available to attest clients under the rules and regulations of public accounting.