Framework for ethical decision making

As a guide in deciding on a course of action, follow these steps and ask yourself these questions:
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