As a guide in deciding on a course of action, follow these steps and ask yourself these questions:
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1) Recognise the Event, Decision or Issue
- Are you being asked to do something that you think might be wrong?
- Are you aware of potentially illegal or unethical conduct on the
part of others at PwC or a client?
- Are you trying to make a decision and are unsure about the ethical
course of action?
2) Think Before You Act
- Summarise and clarify your issue
- Ask yourself, why the dilemma?
- Consider the options and consequences
- Consider who may be affected
- Consult others
3) Decide on a Course of Action
- Determine your responsibility
- Review all the relevant facts and information
- Refer to applicable PwC policies or professional standards
- Assess the risks and how you could reduce them
- Contemplate the best course of action
- Consult others
4) Test Your Decision
- Review the "Ethics Questions to Consider"
- Apply PwC's values to your decision
- Make sure you have considered PwC policies, laws and professional standards
- Consult others - enlist their opinion of your planned action
5) Proceed With Confidence
- Communicate decision and rationale to stakeholders
- Reflect upon what was learned
- Share your success stories with others
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Some questions to consider:
- Is it against PwC or professional standards?
- Does it feel right?
- Is it legal?
- Will it reflect negatively on you or PwC?
- Who else could be affected by this (others in PwC, clients,
you, etc.)?
- Would you be embarrassed if others knew you took this course
of action?
- Is there an alternative action that does not pose an ethical
conflict?
- How would it look in the newspapers?
- What would a reasonable person think?
- Can you sleep at night?
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