Code of Conduct

Published on August 21, 2026

Our Purpose and the important role of Speaking Up

At RSM, we instill confidence in a world of change. This is our Purpose, and acts as a guiding principle for every aspect of our business – from strategy and solutions to governance and behaviours. Our Purpose, and our associated Values, define our approach towards our people, clients, services, and communities, and shapes the very essence of who we are. 

Support for a responsible and ethical working environment

At RSM, we rely on each other to stand up for our Values when something doesn’t feel right. We foster and support an environment that encourages everyone to do the right thing. To Speak Up means to raise a concern, ask a question, or report behaviour that may be illegal, unethical, unsafe, or inconsistent with RSM's Values or policies. All our people are responsible for reporting any noncompliance or suspected noncompliance with applicable laws and regulations, or potential fraud, illegal or unethical act, or other violation of RSM policy that they encounter or are made aware of – whether that be committed by a colleague, client, supplier, contractor, or others associated with RSM. We champion speaking up as part of our transparent culture that encourages reporting of unethical or inappropriate practices. 

Speaking up about an RSM member firm

RSM is the brand used by a Network of independent accounting and consulting Firms. Each Member of the Network is a legally separate and independent Firm. Each Member Firm is responsible for its own people and practices. If you wish to Speak Up about any RSM member firm you should contact directly the individual Firm in question. 

Speaking up about RSM International Limited

For concerns related to RSM International Limited or any of its employees, suppliers, or contractors, we operate a secure, confidential and trusted Speak Up service which allows for anonymous communication between anyone who chooses to Speak Up and RSM International’s response team. To log a concern 24/7/365, click here: http://report.whistleb.com/en/rsm-global. All legitimate concerns will be given attention and acted upon.