Introduction
Our values are CLEARR
Where to get support
Our committment to one another
Code
of
conduct
Begin
Our Code of Conduct sets out what we expect from everyone who works at Grant Thornton.
What sets us apart is that, when we make decisions, we do what’s right ahead of what’s easy. We maintain high standards of integrity, objectivity, competence, confidentiality and professionalism. And this supports our aim of creating an inclusive environment to grow for our people, our clients and our firm.
We expect our people to behave in a way that is professional, honest and trustworthy, complying with all applicable ethical and professional standards and legal and regulatory requirements, both in the UK and overseas when relevant. Our commitment extends beyond the workplace too, where we expect our people to act with integrity and avoid any behaviour that could bring our firm into disrepute. We do what is lawful and right, ensuring that bias, self-interest, or the undue influence of others do not compromise our professional judgment.
We encourage you to review the Code of Conduct frequently and make sure you understand what it means. Use it as a guide to help you feel confident in making choices and decisions that align with the firm’s values.
Malcolm
Gomersall
CEO
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Introduction
Our values are CLEARR
Where to get support
Our committment to one another
Our values are
Our values are embedded throughout our firm and set the parameters of how we expect our people to behave with their colleagues, clients and the world at large.
We are purposefully driven. We strive to present our best selves, prioritising purposeful collaboration and a ‘One Firm’ approach to doing business. We uphold quality and integrity as non-negotiables and take ownership of our own continuous improvement. We are proud and confident in our capabilities with a positive and constructive focus on client outcomes.
We are actively curious. We are curious about our clients, the economy, our firm, our people and the future. Our curiosity has a purpose – to use our knowledge and learnings for the benefit of our clients and our people.
We are candid but kind. We interact and approach our work in an authentic, kind and straight-forward manner, driving lasting positive change and better results.
Our clients tell us that there are five ways that they experience us, which aligns to our values: we care about people and relationships, we’re agile, we value different perspectives, we show the way and we keep a sharp focus on quality.
Purposefully driven
Actively curious
Candid but kind
We encourage and embrace the value that different perspectives bring and appreciate everyone’s contribution to the firm’s success. We collaborate and share our ideas, knowledge and expertise to create rich and valuable solutions for our clients and each other.
We understand that Environmental, Social and Governance risks and opportunities are increasingly important to our decision making and that of our clients in helping all of us better understand and positively impact the environment and society.
We invest in one another’s development and learn from experience so that we become stronger individually and as a firm. As part of this, we trust each other to deliver timely, honest, constructive and evidence-based feedback that will help us to develop. Where we have differences, we work together to resolve these promptly, professionally and respectfully.
We respect people’s right to have different beliefs and to express these. However, we expect all our people to be kind to one another. Beliefs must be expressed lawfully, respectfully and with positive intent. Behaviours that intentionally exclude others, are unreasonable or offensive, are intolerant of difference or make people feel unwelcome or threatened are a violation of this Code of Conduct. They may also violate other policies (including our Bullying and Harassment, Inclusion and Social Media policies) and will not be tolerated. Together, we ensure a safe, flexible and healthy working environment that is free from discrimination or harassment and enables our people to be themselves at work.
We will each contribute towards creating a culture that is inclusive and sustainability-led, where we treat each other with respect and trust and support each other to make the right choices.
Our firm is built around our clients and our success depends on their success. We go beyond for them, delivering fresh perspectives, tailored and practical solutions and consistently high quality through a more personal, agile and proactive approach.
We must always listen to our clients and demonstrate genuine care and attention to their needs; ensure they understand and agree to the scope and terms of our services before we start work; offer only those services for which we have the necessary skills and expertise and are permitted to carry out by law or regulation; be honest, objective and open in our dealings with clients; professionally challenge, even where it might be difficult or unwelcome; be prepared to confront difficult or unwelcome situations; treat clients fairly and provide them with clear information and advice that is suited to their needs; and ensure engagements are properly managed, supervised and carried out in accordance with all applicable standards and to the highest quality possible.
We aim to deliver the highest quality of service to our clients and meet the expectations of our regulators and wider stakeholders.
These ethical behaviours are core to how we conduct ourselves personally, as a firm, within the profession and in our dealings with clients and third parties. Behaving ethically and independently is crucial to public confidence in our firm, the outcomes of our work and our profession. We will not compromise our professional or business judgement or independence for commercial or personal gain.
We will not work with clients whose standards are incompatible with our own, jeopardise our ability to meet the obligations we have to our professional bodies or expose us to unacceptable risks. We are prepared to withdraw from working with any client that puts our people under undue pressure, threatens our ability to carry out our professional duties or does not demonstrate integrity.
We will always put the principles of integrity, objectivity, professional competence and due care, confidentiality and professional behaviour first.
Integrity
Objectivity
Professional competence
and due care
Confidentiality
Professional
behaviour
To support you in doing this, we will help you manage risk by only recruiting individuals who share our commitment to quality, and will provide you with the processes, support, development and training opportunities to enable you to fulfil your commitments.
And we recognise that no one client is more important than our need to maintain public confidence, our people’s trust and to protect our highly regarded reputation. We take steps to safeguard our people and keep our assets safe by maintaining up-to-date business continuity plans to support all our people and business-critical functions should there be an unplanned event.
Together, we secure and protect our information systems, data and confidential and personal information from unauthorised access, theft and data corruption and will not use or disclose it for our own personal advantage or for the benefit of others.
We will share responsibility for protecting the firm’s reputation, put quality at the heart of everything we do and strive to deliver work to the expected internal and external standards.
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Introduction
Our values are CLEARR
Where to get support
Our committment to one another
the unwavering principles that shape our daily behaviours and decisions
We have invested in dedicated teams to drive quality, ethics and independence and good risk management across our firm; prevent financial crime; and provide clear policies and efficient processes. Please collaborate and consult with them – they will help you to make the right choices when you’re faced with difficult or complex circumstances. Remember, it’s all of our responsibility to deliver high-quality work, in compliance with our ethical and legal requirements and manage our risks.
For advice on quality, ethical independence or compliance matters or to raise concerns, speak to your people manager, engagement lead, practice leader, quality teams or people and culture teams. Support is also available for both work and personal matters via the Support Portal.
If you would like to speak up regarding awareness or concerns of fraud, theft or other misconduct including injustice, harassment, bullying or other inappropriate behaviours, contact the confidential whistleblowing hotline (0808 196 5793). You can also log your concern anonymously on our confidential web portal, ukgt.ethicspoint.com.
Where to get
support
Next
Please speak up. It is better to ask and/or to report a suspected issue than risk the consequences of a wrong decision.
Support Portal
EthicsPoint
Core Manual
Introduction
Our values are CLEARR
Where to get support
Our committment to one another
Inclusion policy
Bullying and Harassment Policy
Whistleblowing policy
To protect our firm, our clients and each other, we commit to do the following (in line with our values) at all times:
Our commitment to
one another
When you complete your Annual Declarations, you will be confirming that you have read and understood your responsibilities in relation to this Code of Conduct.
Have a non-negotiable focus on quality and integrity
Role model ‘doing what is right, ahead of what is easy’
Do the best we can each day, in our work and in every interaction
Invest time in developing ourselves and others so that we have the expertise and skills to provide our clients with the best business insights to meet their needs
Take ownership of our work; when we say we’re going to do something, we do it to the best of our abilities, for the benefit of our clients and our colleagues
Critically review our work and the work of others to ensure it meets our high standards of quality
Be positive, constructive and focused on solutions rather than problems
Be purposefully driven
Be actively interested in our clients’ business and business needs, asking questions to establish and understand what matters to them
Leverage the firm's specialist knowledge, expertise and insights to deliver exceptional ideas and solutions for our clients
Seek out and embrace improved and more efficient ways of working, understanding when innovation is beneficial, when consistency is appropriate and embrace digital technologies to work effectively with colleagues
Transfer knowledge through the duration of our assignments to clients in an impactful/sustainable way
Seek out alternative, diverse views and perspectives by collaborating with others, offering and accepting help
Acknowledge and appreciate everyone’s ideas and contributions
Consult fully when faced with challenging situations
Be actively curious
Be respectful in all internal and external activity to create an inclusive environment
Think before we act to ensure that our attitudes and behaviours do not negatively affect others
Be honest, straightforward and instil a sense of trust
Offer, seek and accept timely, honest, constructive and evidence-based feedback; being courageous to provide what people need to hear to help them develop
Tackle tough challenges to create lasting, positive change
Be courageous in our interactions with our clients and our teams to get the best solution for all
Speak up if we are asked to do something that feels wrong
Challenge others if we think their actions could expose the firm to unnecessary risk
Have the courage to tell someone if we’ve made a mistake, and trust that we will have the firm’s support to rectify it
Recognise and encourage positive behaviour; and challenge poor behaviour so that we can be our best selves
Be candid but kind
Acknowledge your responsibility to comply with key risk management policies and procedures, complete mandatory compliance training and understand the consequences of failing to do the right thing
Take personal accountability for complying with the Financial Crime Risk Policy and associated policies and guidance
Engage fully with due diligence procedures for clients and third parties
Follow the firm’s policies and guidance to comply with ethics and independence standards and regulatory requirements and, when in doubt, seek advice and support
Never accept or offer bribes or facilitate tax evasion
Seek advice and assistance from the Money Laundering Reporting Officer and their team where necessary, and report knowledge and suspicion of financial crime to the Nominated Officer
Update your relevant relationships, financial interests and gifts, hospitality and favours in the firm’s monitoring systems
Take care to maintain confidentiality and avoid careless or inappropriate comments or views that might harm the reputation of the firm, your colleagues our clients or yourself, particularly when using social media. We only use information shared with us by clients for the purposes in which it was intended and would never share or monetise this information.
Manage and use data responsibly and ethically – adhering to the firm’s policies and guidance to protect our firm’s and clients data, and applying data quality considerations when generating, analysing and disseminating data.
Know what to do in case of an emergency
Challenge others if you think their actions could expose the firm to unnecessary risk
Embrace accountability and take responsibility by following all applicable rules and regulations
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Grant Thornton UK LLP is a member firm of Grant Thornton International Ltd (GTIL). GTIL and the member firms are not a worldwide partnership. Services are delivered by the member firms. GTIL and its member firms are not agents of, and do not obligate, one another and are not liable for one another’s acts or omissions. Please see grantthornton.co.uk for further details. For internal use only.
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Introduction
Our values are CLEARR
Where to get support
Our committment to one another
