Code of Conduct and Reporting & Whistleblowing Procedure

Code of Conduct

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. 

‘When doing our jobs, we are continuously asking ourselves: To what extent are our purpose and values reflected in what we say and do, and do we translate them in what we say and do? By honouring the code of conduct and taking enough time for reflection we are able to make a difference for ourselves, our colleagues, our customers as well as society in general. The code of conduct is actually the DNA of our organisation.’

Ronald van Tongeren, Code of Conduct partner

Code of Conduct Reporting & Whistleblowing Procedure

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.

A complaint or notification can be sent to: 

PricewaterhouseCoopers B.V.
T.a.v. Secretaris Business Conduct Commissie
Antwoordnummer 46440
1060 WD Amsterdam

You can also send an email to:

Contact us

Ronald van Tongeren

Ronald van Tongeren


Tel: +31 (0)88 792 51 49

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