into account the relevant considerations, the member available to all PwC partners and staff and ifrms of the PwC network act according to the Global third parties. Tax Code of Conduct. Listen up. Listening and collaboration mean we Complaints and allegations consult with our colleagues so that concerns are heard and addressed in an open and The PwC Code of Conduct and the behaviours we professional manner. We consult with our seek to reinforce are brought to life in numerous ways supervisors, coaches, ethics teams and human for our people, including formal training, leadership capital representatives. They are responsible programmes emphasising a ‘Speak up Culture’ and for addressing and escalating as necessary the ‘Respect at Work’, and in our day-to-day work and issues brought to their attention. handling of complaints and investigations. Follow up. For any allegation, complaint, or Speak up. Speaking up is crucial to our culture at concern, we investigate and address the situation PwC – it is a living example of our values. Speaking in an appropriate way. If a concern is reported, up when something doesn’t seem right demonstrates it is handled with appropriate conifdentiality integrity and that we have the courage to do the and discussed with others only as needed. right thing. It also helps to prevent mistakes and Disciplinary action is taken as appropriate and misconduct, while showing that we care about each in accordance with established accountability other and our business. And it assists us in living up frameworks in each member ifrm. to our commitment to delivering quality outcomes. Everyone within the PwC network – no matter what Non Retaliation. PwC is committed to protecting their level or role – is encouraged and empowered to our people against retaliation when complaints speak up when dealing with a situation that doesn’t are ifled in good faith. Retaliation is serious seem right. Each has a responsibility to report and misconduct that will not be tolerated, and any express their concerns. PwC professional - whether a member ifrm partner or staff member - who takes retaliatory We have just completed the network-wide action will be held accountable. implementation and roll-out of the PwC Ethics Conlficts of interest Helpline and case management system. Every member firm has a confidential and secure tier Given the broad nature of our operations and the of the helpline where concerns may be reported many clients that we serve, PwC frequently faces and will be investigated. The Ethics Helpline is