Behaving professionally

Code of Conduct
  • We deliver professional services in accordance with PwC policies and relevant technical and professional standards.

  • We offer only those services we can deliver and strive to deliver no less than our commitments.

  • We compete vigorously, engaging only in practices that are legal and ethical.

  • We meet our contractual obligations and report and charge honestly for our services.

  • We respect the confidentiality and privacy of our clients, our people and others with whom we do business. We comply with applicable laws, regulations and professional standards in order to maintain the appropriate degree of confidentiality and privacy.

  • We aim to avoid conflicts of interest. Where potential conflicts are identified and we believe that the respective parties' interests can be properly safeguarded by the implementation of appropriate procedures, we will implement such procedures.

  • We treasure our independence of mind. We protect our clients' and other stakeholders' trust by adhering to our regulatory and professional standards, which are designed to enable us to achieve the objectivity necessary in our work. In doing so, we strive to ensure our independence is not compromised or perceived to be compromised. We address circumstances that impair or could appear to impair our objectivity.

  • When faced with difficult issues or issues that place PwC at risk, we consult appropriate PwC individuals before taking action. We follow our applicable technical and administrative consultation requirements.

  • It is unacceptable for us to solicit, accept, offer, promise or pay bribes.