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In addition to having procedures covering the matters that affect our technical expertise, integrity and independence, we also have a global Code of Conduct that concisely and clearly sets out what we stand for and what is expected of us.
The Code of Conduct is based on our values and provides guidance to our staff and partners as to how they should behave and conduct themselves in a variety of differing circumstances and situations. We aim a for culture based on transparency and integrity and we want to make clear to our clients, other stakeholders and society at large who we are and what we stand for.
The Code of Conduct Reporting & Whistleblowing procedure aims to address (suspicions of) professional misconduct or incidents within PwC in the Netherlands and to deal with them safely, timely and adequately. The Reporting & Whistleblowing procedure applies to PwC partners and staff but third and external parties can also file a complaint with our Business Conduct Committee. Chapter 3 and 4 of the procedure relate to external and third parties.
A third or external party who has a suspicion of misconduct or incident or wants to make a complaint relating to the professional conduct of one of our (certified) auditors or advisors, can apply to the secretary of the Business Conduct Committee.