the kpmg global code of conduct sets out our standards of ethical conduct. it applies to all kpmg partners and employees - from new recruits to our longest serving colleagues - in every country in which we operate. it spells out fundamental ethical principles and highlights resources available to help partners and employees understand and uphold those principles.
the original global code of 2005 was updated in 2012 and again in 2018 to reflect developments in law, regulation and professional ethics, as well as our enhanced commitments to making a positive impact on society, communities and the wider world. it also ensures we work with integrity while delivering real results to clients.