"At Grant Thornton UK, we do what’s right, ahead of what’s easy for our people, our clients and our firm. This sets us apart and guides all our decision-making, even when it’s difficult.

Our Code of Conduct sets out what we expect from everyone who works at Grant Thornton. It’s all about maintaining high standards of integrity, objectivity, competence, confidentiality and professionalism. It also sets out our expectations for creating a culture of everyday inclusion, where everyone feels valued, included and respected.

We encourage you to review the Code of Conduct frequently and make sure you understand what it means. It’s not just a set of rules – it’s a guide to help you feel confident in making choices and decisions that align with the firm’s values.

Remember, we all have a responsibility to act professionally and with good judgement, both as individuals and as a team."


Malcolm Gomersall

Anti-bribery and corruption

Grant Thornton UK LLP does not tolerate any forms of bribery or corruption, either by our people or others who are associated with us.

Bribery, as a form of corruption, is contrary to our Code of Conduct, which requires all our people to act without self-interest and with integrity. Our people must not facilitate corruption by others. To manage the risks associated with bribery and corruption our people are required to undertake due diligence on our clients and third-party relationships in accordance with the law and internal policy. Those providing services to us, or on our behalf, must also comply with the expectations outlined in our policy.

Download our full policy statement [ 238 kb ]

Discrimination, bullying and harassment

Our aim is to provide a working environment where colleagues, clients, suppliers and visitors always treat one another with dignity and respect.

This is the foundation for a safe and healthy working environment that is free from discrimination and enables us all to be ourselves when working together

All complaints of behaviour that constitutes discrimination, bullying or harassment will be investigated. For our people, this could result in an informal or formal process and – depending on the seriousness of the matter – could result in disciplinary action or dismissal. We will withdraw from working with any clients or suppliers who do not treat our people with dignity and respect. Any behaviour which may be considered a criminal offence will be reported to the police.

If you would like to speak up in absolute confidence regarding a concern of discrimination, bullying and/or harassment, please contact the confidential whistleblowing hotline on 0808 196 5793.

You can learn more about the standards of behaviour we expect from all of our people in the firm’s code of conduct. You can also learn more about workplace bullying and harassment at gov.uk (workplace bullying and harassment or NHS.uk bullying at work).

Lobbying policy

Grant Thornton UK LLP is politically neutral.

We work with the government of the day and with other political parties as appropriate.

When engaging government we aim to reflect our broad client base and our experience of working with clients, encouraging policies that promote sustainable growth. We also engage in political and policy debate regarding our own profession.

We do not lobby government on behalf of individual clients. Grant Thornton UK LLP are not members of the UK Registrar of Consultant Lobbyists and do not provide consultant lobbying services to Government Representatives on behalf of clients.

We operate a strict policy of not providing financial donations to political parties or individual Politicians.

On occasion we are asked to provide technical analysis or expert insight, including on potential policy ideas, which could be defined as donations in-kind. When undertaking this activity we ensure they do not disproportionately advantage any party or political viewpoint.

For the purposes of the above, ‘government’ includes national and devolved administrations, Parliament and national assemblies.

Our approach to IR35 changes

The government announced on 17 March 2020 that the implementation date for the legislation for Off Payroll Workers (OPW) or contractors, commonly known as IR35, will be deferred until 6 April 2021.

In response to this, we are currently assessing the impact of this on our business as well as the contractors we work with.

If you are a contractor engaged with the firm, prior to 6 April 2020 we may have already been in touch with you to discuss the impact of IR35 and the way we need to engage with you going forward. As the implementation date for the legislation has now moved and could impact previously agreed plans, we will be in contact in due course to advise on any required changes or to discuss proposed next steps.

If you have any further questions in the meantime, please get in touch with your firm contact.

The Companies (Miscellaneous Reporting) Regulations 2018

The Companies (Miscellaneous Reporting) Regulations 2018 requires certain large private companies to publish a statement of their corporate governance arrangements.

Grant Thornton Business Services, a UK subsidiary within the Grant Thornton UK LLP group, falls into this category as a result of having more than 2,000 employees.

Download our 2023 statement [ 154 kb ]

Whistleblowing policy

We have established a confidential whistle-blowing phone-line which ensures that anyone who has concerns, for example, about how partners or staff are behaving has a means of raising their concerns confidentially.

You can also contact the ethics team to obtain advice in confidence. If you do not wish to discuss a matter of concern with your people manager or practice leader, you can use the confidential whistleblowing hotline on 0808 196 5793. This service enables you to speak in confidence if you become aware of, or are concerned about, fraud, theft or other misconduct including injustice, harassment, bullying or other inappropriate behaviours.

The whistle-blowing phone-line is operated on behalf of the firm by a third party organisation.

To find out more, please download a copy of our whistle-blowing policy [ 277 kb ]

Sharing responsibility: our code of conduct