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Our ethical framework

Deloitte is committed to the highest levels of ethics, integrity and quality. This is evidenced by our business practices and client service standards, our leadership behaviour and Shared Values, and most importantly, by the quality of people we employ. Ethics, integrity and quality are the bedrock of all we do at Deloitte.

We believe a characteristic of a true professional is a high standard of ethical behaviour. This is cultivated by establishing an ethical framework, making sure that our people are aware of our framework and monitoring adherence to it.

The firm's performance measurement system reflects its commitment to ethical behaviour. This is evidenced by the significant role that ethical behaviour plays in the assessment of performance and consideration for advancement. A significant component of the Partner/Director Assessment and Development Centre process, which considers the suitability of potential new partners and directors, is spent on assessing consistency of the values and behaviours of a potential partner/ director with expected ethical norms and the firm's Shared Values.

There are sanctions that can be applied to partners/directors and staff for non-compliance with, or violations of, our Code of Ethics. These sanctions include counselling and remedial behaviour, letters of reprimand or warning, disciplinary action and possible dismissal.

Our ethical framework helps to create a conscience and behaviour pattern that is honest, moral and desirable. It provides principles that are applicable to routine activities as well as to circumstances not previously encountered. Ethical behaviour benefits all our stakeholders, protects the public interest and contributes to the well-being of the communities in which we live.

Deloitte ethical principles
The Deloitte Code of Ethics has been established for a number of years and comprises two elements - our “Ethical Principles” and the “Code of Professional Conduct”. These are accessible to all partners, directors and staff on the firm’s intranet.

The ethical principles are common to all member firms of DTT. The Code of Professional Conduct sets out the fundamental objectives to be followed and then provides guidance on the expected behaviour in respect of each objective. Guidance is also given on how to tackle situations not covered by the code. 

Accordingly, each person in Deloitte has a responsibility to read, understand and to apply the Code of Ethics and to take appropriate action if they observe another Deloitte person failing to adhere to the principles.

Our ethical principles

  • Honesty and Integrity – “We act with honesty and integrity.”
  • Professional Behaviour – “We operate within the letter and the spirit of applicable laws.”
  • Competence – “We bring appropriate skills and capabilities to every client assignment.”
  • Objectivity – “We are objective in forming our professional opinions and the advice we give.”
  • Fair Business Practices – “We are committed to fair business practices.”
  • Responsibility to Society – “We recognise and respect the impact we have on the world around us.”
  • Respect and Fair Treatment – “We treat all our colleagues with respect, courtesy and fairness.”
  • Accountability and Decision making – “We lead by example, using our Shared Values as our foundation.”


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