Global Code of Conduct

The KPMG Global Code of Conduct sets out the ethical standards that KPMG requires its employees worldwide to uphold. The Global Code applies to all KPMG partners and employees, regardless of their position, and serves as guidance for how to act while working at KPMG. It outlines fundamental ethical principles and provides information on resources available to partners and employees to help them understand and comply with these principles.

Originally published in 2005, the Global Code was updated in 2012 to reflect changes in laws, regulations, and professional ethical standards, as well as our strong commitment to serving the public interest and delivering high-quality services. It also reflects how we bring our strategic attributes to life—expertise, global mindset, forward-thinking approach, value creation, and passionate commitment—to provide clients with knowledge and insights in a clear and meaningful way. We call this the KPMG difference.