The PwC Code of conduct defines how we should behave and conduct business in a wide range of settings and situations. The Framework for Ethical Decision Making supplements the code and will help us resolve issues.
It is the responsibility of each of us to follow the Code of conduct and PwC policies consistently and appropriately and help others to do so. When non-compliance with our Code of conduct is reported or otherwise suspected, steps will be taken to investigate and, if appropriate, remedy the situation.
We are encouraged to report and express our concerns and must do so fairly, honestly and respectfully. PwC is committed to protecting individuals against retaliation. People in the reporting line are responsible for addressing issues that are brought to their attention.
Those who violate the code or PwC policies and procedures will be subject to disciplinary action, up to and including dismissal. Disciplinary measures will also apply to anyone who directs or approves infractions or has knowledge of them and does not promptly move to correct them.
We are committed to the spirit of cooperation among PwC firms and the pursuit of common business objectives. When faced with business conduct questions or concerns on international assignments, the established policies of the host country should always be followed. If we are not satisfied with the resolution after following the prescribed process within the host firm, we should seek resolution in our home country. The issue will then be addressed amongst the respective leaderships within the countries involved.