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Ethics at Deloitte

It starts with integrity

Deloitte is committed to the highest levels of ethics and integrity. These elements form the core of everything we do – day in and day out – as we seek to make an impact that matters for our clients, our people, and our communities.

Deloitte’s commitment to ethics

The Deloitte network of member firms conducts business in accordance with applicable laws, regulations and professional standards, providing quality service to clients and building trust and confidence in global markets. In addition, Deloitte member firms implement internal policies and standards to address important professional behaviour that may not be governed by professional requirements.

The Global Principles of Business Conduct (“Global Code”) for the Deloitte network outlines the commitments that each of us make. Based on our Shared Values, the Global Code reflects our core belief that, at Deloitte, ethics and integrity are fundamental and not negotiable.

The Global Code is supplemented by member firm ethics programmes which provide support to build ethical judgment and decision-making skills in all Deloitte people. Each member firm has an appointed Ethics Officer, and provides ethics training and channels for consulting on difficult issues and reporting suspected misconduct. Each member firm in the Deloitte network commits to the Global Code and, as appropriate, builds on it through more detailed local codes of conduct.

Consultation goes to the heart of the Deloitte culture, and avoids our people having to resolve a difficult ethical situation alone. Individuals are encouraged to consult with their colleagues, line managers, leaders or through their member firm’s normal work channels. In addition, formal ethics reporting channels are available for those who seek a confidential route for consultation.

Our Principles of Business Conduct

We respect the trust placed in Deloitte by our clients, stakeholders, regulators, and the community. Sustaining this trust by providing high-quality services that are consistent with our ethical principles is an individual and collective responsibility at Deloitte. This is a vital requirement of being a Responsible Business.

The tone is set by our firm’s leadership. Our culture and ethical principles are driven by our CEO and fully endorsed by our board of partners and National Executive.

Our ethical principles are set out in our Australian Principles of Business Conduct - 'Our Code'. Capturing our vision, values and the way we work together, the Code articulates nine principles which are fundamental to ethical decision making. These principles are:

  • Objectivity
  • Integrity
  • Quality
  • Competence
  • Fair business practices
  • Professional behaviour
  • Confidentiality, privacy and data
  • Respect, diversity and fair treatment
  • Professional development and support
  • Anti-corruption
  • Responsible supply chain
  • Social responsibility

Find out more about how Deloitte is leading on ethics and integrity globally