Hong Kong SAR, China | Deloitte Touche Tohmatsu 2026 Transparency Report

Audit quality is the foundation of everything we do. At Deloitte Touche Tohmatsu, quality guides every decision we make and every audit we perform. This report reflects our commitment to audit excellence, ethical leadership, and safeguarding the public interest.

Transparency helps stakeholders understand how audit quality is achieved, sustained, and continuously enhanced. Through this report, we share our governance, culture, investments, and actions that support our commitment to high-quality audits and strengthen confidence in the capital markets.

The report is structured around four key themes:

Throughout the year, we continued to invest in our people, technology, and the system of quality management to enhance audit quality and respond to evolving stakeholder expectations. At the same time, we are firmly committed to ensuring that professional judgement, scepticism, independence, and integrity remain at the heart of every audit.

As of 31 May 2026, Deloitte Touche Tohmatsu completed its annual evaluation of the system of quality management and concluded that it was operating effectively providing reasonable assurance that its quality objectives were being achieved.