Codes 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. 

Partners and employees of PwC the Netherlands who combine their position at PwC with an academic position are subject to the Guidelines for Academic Practice by Professionals.

Third Party Code of Conduct

At PwC, we expect our suppliers to comply with the Third Party Code of Conduct.

Knowing, understanding and behaving according to the Third Party Code of Conduct is a fundamental requirement to work for or with PwC. PwC expects third parties to be aware of their ethical responsibilities and to integrate the behavior described in the Third Party Code of Conduct into their work for or with PwC. We understand, of course, that no code can cover every situation that third parties may encounter.

If you are a supplier to PwC and you encounter a situation that may not be in line with our Third Party Code of Conduct, we encourage you to seek advice from your contact within PwC, or contact with PwC's Global Ethics Helpline.

Finally, we offer our suppliers the opportunity to follow our Third Party Code of Conduct e-learning. If you are interested in this, we would like to hear from you.

Reporting & Whistleblowing Procedure

The Reporting & Whistleblowing procedure aims to address (suspicions of) professional misconduct 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 also third parties can file a report with our Business Conduct Committee.

A third or external party who has a suspicion of misconduct 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, notification or enquiry 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:

Or use our online Ethics Helpline tool.

Contact us

Marcel Zeephat

Marcel Zeephat

Partner, PwC Netherlands

Tel: +31 (0)88 792 18 63

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