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Living our Purpose and Values

PwC's Code of Conduct

PwC is one of the world’s pre-eminent professional services organisations. As professional advisers we help our clients solve complex business problems and aim to enhance their ability to build value, manage risk and improve performance.

As advisers we play a signifi cant role in the operation of the world’s capital markets. We take pride in the fact that our services add value by helping to improve transparency, trust and consistency of business processes. In order to succeed, we must grow and develop, both as individuals and as a business. To reach this, we work to build trust in how we do business, with each other, in our communities and in how we use information.


For the seventh time, PwC Turkey has been awarded with"Ethics 2018 Turkey's Most Ethical Companies"award

PwC is recognised as a global leader in professional services, working with many of the world’s most well-known organisations in countries around the world. As the opportunities and challenges we all see get bigger and more complex, we continue to adapt. But as we evolve as a business, what must drive everything we do is our collective and individual commitment to the PwC Purpose and our values -- the foundations of our network.

With over 200,000 of us working across more than 150 countries, we each have a role to play in making a real difference for our clients, the capital markets, our teams, our communities, and our broader stakeholders.

The trust that our clients, communities and our people place in PwC, and our high standards of ethical behaviour, are fundamental to everything we do. As we go about our work it’s important we have a frame of reference for the decisions we make every day.

The Code reinforces the importance of conducting business within the framework of professional standards, laws, and regulations, together with our own policies, values, and standards, even as we work across borders.At PwC, our success depends on putting our goals and values at the heart of everything each of us does individually.

Today, "act with integrity" is the foundation of our values as always…

Bob Moritz

PwC Global Chairman

Laurie Endsley

Global Chief Ethics & Compliance Officer

The Code of Conduct is based on the PwC Purpose and a core set of shared values, and sets out a common framework around how we are expected to behave and to do the right thing. Knowing, understanding, and living the Code, is a fundamental part of who we are as PwC professionals, and what we stand for. Whether we are working with PwC people or others, we depend on each other to be mindful of our ethical responsibilities.

Our Code of Conduct reflects the significant changes in our world, the very nature of our work and how we do business today, as well as our need as trusted professionals to understand how to continue to behave ethically in the face of all of these changes. The Code is one of many tools we have as professionals to help guide our behaviour, and is intended to be a framework, not a rulebook. It cannot, and does not, cover every situation you might encounter but rather seeks to embed our values into our day to day behaviours and ethical decision making.

We are all an important part of this effort. Each of us has a part to play in living and upholding the behaviours outlined in this Code. But, we do not go it alone. We are all in this together. We support each other. We rely on each other to understand and adhere to all of these professional behaviours and standards, and apply them consistently. We collaborate on every level, and we help each other build skills in doing the right thing.

If we come across a situation that is inconsistent with our Code, we speak up. We value the courage it takes to raise concerns. Remember, investigations into allegations of misconduct are handled discretely and with sensitivity and we do not tolerate retaliation. When in doubt or facing a dilemma, we ask for help. There are local and network resources available to help us.

I look forward to working with all of you to maintain and foster PwC’s robust ethical culture.

Thank you.

PwC's Global Third Party Code of Conduct

PwC is recognised as a global leader in professional services, working with many of the world’s largest organisations. PwC is committed to operating within a framework of ethical and professional standards, laws, regulations, internal policies, and our core values. PwC is a signatory to the United Nations Global Compact and is committed to its 10 principles.

At PwC, we expect the same level of integrity and business conduct from our Third Parties and their personnel as we do our own people.  These standards are explained in our Global Third Party Code of Conduct.

Knowing, understanding, and behaving according to the Third Party Code is a fundamental requirement to working for or with PwC. PwC expects Third Parties to be mindful of their ethical responsibilities and to embed the behaviours outlined in Third Party Code into their work for or with PwC.  

We acknowledge that no code can address every situation that Third Parties may encounter. As a result, the Third Party Code is not a substitute for Third Parties’ own accountability and responsibility to exercise good judgment and proper business conduct.

If you are a Third Party to PwC and come across a situation that may be inconsistent with the Third Party Code, we encourage you to seek guidance from those within PwC designated as responsible for your services for or with PwC, or contact PwC’s Global Ethics and Compliance helpline.   

We value the courage it takes to raise concerns and will review/investigate reported concerns raised by our Third Parties.  

Something doesn't seem right? Facing a dilemma? Speak up. It's the right thing to do. 

Laurie Endsley

Global Chief Ethics & Compliance Officer