PwC's Code of Conduct

Living Our Purpose and Values

What we do matters

Our Code of Conduct (Code) sets out what's expected of us. It outlines our core principles - integrity, objectivity, professional competence and due care, confidentiality and professional behaviour. It shows us how we should turn principles into actions and holds us accountable to always give our best.

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Explore the Code of Conduct

Explore the Code's five major sections

Speak up

Speaking up when something doesn't seem right demonstrates our integrity and that we have the courage to do the right thing. This section of the Code covers when and how to express concerns and report situations that don't seem right.

Build trust in how we do business

This section of the Code sets out what’s expected of us as professionals. We maintain our reputation by upholding professional standards, adhering to applicable laws and regulations, and fulfilling ethical obligations while delivering high quality, innovative work.

Build trust in how we use information

We respect the privacy and confidentiality of information of our clients, our people and others with whom we do business. We protect personal and other confidential information in all forms and never misuse it. We use good judgement on social media.

Build trust in our communities

This part of the Code addresses how we present ourselves to the world and to the markets in which we operate. We aim to gain the trust of our stakeholders by showing care, openness and honesty, and focusing relentlessly on ethics and quality.

Build trust with each other

The section of the Code talks to how we treat each other at work. Trust is key to working effectively with our colleagues and serving our clients. It begins with each of us treating each other with care, courtesy, dignity, fairness and respect.

Our Code of Conduct is supported by our Tax Code of Conduct and Third Party Code of Conduct

Code of Conduct

The Code of Conduct sets out a common framework around how we are expected to behave and do the right thing.


Tax Code of Conduct

Making sound judgements when advising on tax matters and adhering to all tax laws is fundamental to our purpose in building trust.

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Third Party Code of Conduct

We require the same standard of behaviour from third parties and their personnel that we require from our own people.

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Contact us

Nicola Shield

Nicola Shield

Ethics Partner, PwC United Kingdom

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