Direkt zum Inhalt

Independence

Independence and quality, underpinned by our Shared Values, are essential to Deloitte’s objectivity, integrity, impartiality, responsibility to the investing public and ability to attract and retain clients. Standards for independence are shaped by legislation, regulations, professional requirements and public expectations. Maintaining independence in fact and appearance is a professional obligation to which all Deloitte people must adhere.

Protecting the public interest

The Deloitte Global Board of directors has adopted robust independence policies and procedures (including around global systems and tools) to help Deloitte and its people safeguard their objectivity.

All Deloitte people are required to follow the independence policies and procedures, which address professional and regulatory requirements related to the provision of services as well as business, employment and financial relationships.

These policies and procedures are designed to help Deloitte people understand and meet independence standards and regulatory requirements as an integral component of achieving excellence in service delivery. These policies and procedures are based primarily on independence standards and regulations of the:


  • International Code of Ethics for Professional Accountants (including International Independence Standards) issued by the International Ethics Standards Board for Accountants (IESBA);
  • US Securities and Exchange Commission (SEC); and
  • Public Company Accounting Oversight Board (PCAOB).

When national or regional requirements are more restrictive than the requirements in the Deloitte Global policies, Deloitte firms and their people must meet those jurisdictions’ requirements as well.

Maintaining independence

Deloitte frequently serves global clients in multiple jurisdictions. When considering whether to accept a new client or a new engagement at an existing client, each Deloitte firm must account for the independence requirements in all applicable jurisdictions. For existing audit clients, a Deloitte firm must evaluate the independence implications of other Deloitte firms' contemplated relationships with that client, including the provision of non-assurance services.

Each Deloitte firm has an Independence leader who is responsible for overseeing independence matters, including the design, implementation, operation and monitoring of the system of quality management related to independence. Deloitte Global sets policies and procedural expectations, provides global systems to support the execution of Deloitte firms’ quality controls, offers technical independence knowledge and insights and supports and advises on certain elements of Deloitte firms’ monitoring and remediation processes. These activities collectively raise awareness and help Deloitte people worldwide comply with quickly changing and increasingly complex requirements.  

Elevating the focus

Deloitte operates in dynamic regulatory environments in which national rulemaking often has broad-reaching global implications. Deloitte Global Independence leaders engage with international professional bodies and regulators to advance the development of internationally accepted independence requirements. Deloitte leadership reinforces the importance of compliance with independence and related quality management standards, setting the appropriate tone at the top and instilling its importance in the Shared Values and culture of Deloitte.


Contacts

Denise Canavan
Deloitte Global Independence leader
decanavan@deloitte.com

Melissa Langlois
Managing Director, Deloitte Global Independence 
melanglois@deloitte.ca

Related content

Learn more

Corporate Responsibility & Sustainability

The Deloitte network is committed to driving societal change and promoting environmental sustainability.