Professionalism and You: A Commitment to Independence
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 and advice to our clients. In order to render such unbiased (or independent) judgments, we must each be free of perceived or actual conflicts of interest with our 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 attest (audit) clients. The independence requirements fall into five general areas:
- Financial Interests
- Business Relationships
- Employment Relationships
- Scope of Service Considerations
- Fee Arrangements
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.
1. View the online video regarding certain independence requirements.
2. Check the attached list of Most Common Independence Issues and consider whether any might raise potential issues for you.
3. If you have specific questions, contact National Office Independence at independence@deloitte.com or +1 888 269 1068 to discuss your situation with an independence advisor.
4. In your offer letter, read the paragraphs about independence requirements prior to accepting the employment offer with the Deloitte U.S. Firms.
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
