Code of Ethics & Professional ConductPersonal Integrity, Public Trust
As used in this document, “Deloitte” means Deloitte LLP and its subsidiaries. Please see www.deloitte.com/us/about for a detailed description of the legal structure of Deloitte LLP and its subsidiaries.This Code of Ethics and Professional Conduct (the “Code”) is to be applied in accordance with federal, state, and local law. The Board of Directors of Deloitte LLP (“Deloitte”) has adopted this Code for use by its personnel. This Code is substantially identical to the ones prepared for each of the function-specific subsidiaries of Deloitte. Solely for ease of reference, Deloitte and its subsidiaries are sometimes referred to collectively as the “Deloitte U.S.” and individually as a “Deloitte U.S. Entity.” In addition, unless otherwise specified in this Code, references to “we,” “our,” or “the firm” are references to the personnel and firm of Deloitte. This Code is provided for informational purposes only. It is not intended to create, nor does it constitute, a contract or an enforceable promise of any kind with any Deloitte U.S. Entity. Deloitte reserves the right to modify, revise, discontinue, or amend any or all of this Code as it deems appropriate, at any time, in whole or in part, for any reason, and without prior notice, consent, or approval. Deloitte retains the absolute right to terminate its personnel at any time, without cause, without prior notice, and without prior discipline, subject, if applicable, to compliance with any contract.Preface
Table of ContentsIntroductionDeloitte Touche Tohmatsu Limited Ethical Principles 1Ethics, Compliance, and Professional Conduct: Our Reputation Rests with You 3A Global Approach to Ethics and Compliance 4About Your ResponsibilitiesA Duty to Know, Understand, and Comply 5A Duty to Report 5Where to Go for Help and How to Report 6Practical Advice: Using the Integrity Helpline 6Code of Ethics and Professional ConductThe Power of Shared ValuesAbout the…