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.