Danielle Scheponik

Document Standards Manual

Danielle Scheponik

Table of Contents
Company Overview
Values & Principles
Dress Code..
Internal Communication..
Letters.....
Emails..
Memos..
Fonts...
Social Media..
External Communication
Client letters..
Business Cards..
Company Websites..
Client Meetings
Client Calls
A Duty to Comply & Report..
Sources..

Danielle Scheponik

Company Overview
Deloitte is a full service accounting and advisors firm that performs
with a single focus in mind, to serve our clients and help them solve
their toughest problems.
For more than 100 years clients have relied on Deloitte and its
professional services for solutions to their every day needs. Deloitte is
a national as well as global leader in the industry because of the trust
and exceeded expectations that clients have experienced throughout
the history of the company.
Deloitte has continued to evolve and redefine the company according
to growing standards and regulations set. As Deloitte adapts, it has
needed to make necessary adjustments to its current company policies
that are to be followed by all employees. These changes are all
necessary in order to continue to provide a more experience to all of its
clients.
The following is the most recent set of company rules and regulations
that all Deloitte employees are to comply with.

Danielle Scheponik

Value & Principles

As with any other company, Deloitte operates according to a certain
set of values and principles, upholding its employees actions to the
highest of standards.
Some of the main principles that Deloitte follows are:
Honesty and Integrity We act with honesty and integrity. This
means that Deloitte holds its employees to be truthful about the
services that they provide, the knowledge that they possess, and the
experience that they have gained.
Professional Behavior We operate within the letter and the spirit of
applicable laws. All employees abide by the standards and rules set
by FASB and GAAP, as well as all government laws.
Competence We bring appropriate skills and capabilities to every
client assignment. All employees are well trained, certified, and
qualified to serve in each and every assignment that they are given.
Employees will also receive regular training and education on current
accounting practices.
Objectivity We are objective in forming our professional opinions and
the advice we give. Deloitte does not allow employees to express a
bias, conflict of interest, or undue influence on others to override the
professional judgments that we promise to provide.
Confidentiality We respect the confidentiality of information.
Employees will maintain the highest level of confidentiality for all client
and company information. There is no disclosure of information to
anyone inside or outside our firm without legal or professional consent.

Responsibility to Society We recognize and respect the impact we

have on the world around us. Deloitte takes their role in society
seriously, supporting the communities in which we operate.

Danielle Scheponik

Dress Code
Objective
Deloitte employees are to present themselves in a professional form or
attire each day when entering the company office, client meetings, and
company events.
A Casual Friday is not to be taken seriously in this company. Instead,
a more relaxed professional dress code can be worn on Fridays in the
office. For example, dress pants or kakis may be worn without a jacket
or blazer, as well as without a tie. Jeans and shorts are never permitted
in the company office.
The Dress Code of Deloitte is to be followed as accordingly:
Menswear can include the following:
Dress pants
Dress shirt
Tie
Jacket
Suit
Dress shoes
Womens wear can include the following:
Dress pants
Dress shirt or blouse
Blazer or jacket
Pant suit or shirt suit
Appropriate skirts and dresses
Heels & Dress flats

Danielle Scheponik

Internal Communication
Emails
When it comes to correspondence, email is the most common form
used. If an employee chooses to correspond internally via email be
sure to follow the guidelines listed below to communicate effectively.
Email guidelines;

The email provided to you by Deloitte, via @deloitte.com, will be

used to correspond exclusively for work and professional services
Please use proper heading, closing and subject text when writing
emails
o As in; Subject: Employee Meeting Monday March 1st, 2016
at 9 am, Hello _____________ , Sincerely _________________.
Always include contact information in the closing of an email
Make sure to keep email to an appropriate length. If going in to
too much detail, it may be more appropriate to call the fellow
employee or manager that you are communicating to. Please use
your own discretion in this matter.
Emails are to be used for appointments, meetings, notices, short
inquiries, etc
Avoid spamming
Spell check
If there are any specific
questions, please see
the department of
correspondence.

Danielle Scheponik
Letters
Letters are another form of correspondence used regularly within the
company. They are often used for more official purposes of
communications. A letter is far more substantial than an email or a
memo. They are to be taken more seriously as a form of
communication.
As with any other form of communication, there are guidelines that
need to be followed.
The following are guideline that employees need to follow when
drafting a letter of communication within the company:

Address the designated

person to whom you are
writing the letter
Include an introduction
Format the letter with
the proper body text and
information
Include a closing not to
the reader
Add a salutation
Sign the letter
Include the proper
contact information

Danielle Scheponik
Memos
Memos are often used as a frequent form of communication within the
company. Memos are used for many purposes within the company.
Memos can be used to communicate an update in protocols for
employees and manager to follow. They can also be used to update
employees on current news or information occurring within the
company, about a client, about an employee, about a manager, etc
As with any other form of communication, there are guidelines that
need to be followed.
The following are guidelines that employees need to follow when
writing memos to communicate:

Address the memo to the

proper persons
Title the memo
Date the memo
Include an introduction
A memo should be short
and to the point
Include the main points of
the memo
Bullet points are perfect for
memo
Be sure to sign the memo
Include the proper way that
the readers should respond
to the memo
Include the proper contact
information for the readers

Danielle Scheponik
Fonts
When it comes to any correspondence, emails, letters, and posts being
communicated by Deloitte, there are proper fonts to be used. This
shows a distinct representation of the company.
The main body text for letters and emails should be written in Times
New Roman, Calibri, or Cambria Body. All headings and closing sections
should be written in Calibri.
There is room to customize text when appropriate. If the primary fonts,
Times New Roman or Cambria Body, are not available then the
substitute font that may be used is Arial.
The font should also be a specific size when writing any
correspondence from Deloitte. The body text should be a size 12 font.
The heading and subheadings should be adjusted appropriately. The
maximum font size should be 18 whereas the minimum heading size
should be 14.
The following are examples of alternate font sizes for correspondence:
Primary Fonts:
Cambria Body size 12-16;

Heading
Subheading
Body

Times New Roman size 12-16;

Heading
Subheading
Body
Substitution Fonts:
Arial size 12 to 16;

Heading
Subheading
Body

Danielle Scheponik
Social Media
The following conveys the guidelines for social media posts of
employees within and associated with the company.
Employees are permitted to have the following personal social media
accounts; Facebook, Instagram, Twitter, Snap Chat, Video Sharing and
Blogs. The retention of other social media accounts may by permitted,
so long as discussed with the social media management team.
Of the social media accounts that are permitted for employees, there
are guidelines to be followed when posting. Employees should use their
social media accounts appropriately. Being an employee of Deloitte,
you are a representation of the company at all times. This includes
your personal life and how you present yourself through social media.
Please keep this in mind when posting.
Please refrain from talking about your work, coworkers, any projects
that you or Deloitte work on, past, present, or future, and any other
work related topics when posting on social media. The only exception
would be for a specific project or event that the company had
previously approved posting for!
When posting on social blogs, refrain from commenting of work related
topics, or from mentioning Deloitte, unless approved to do so.
Employees are expected to abide by basic standards; safeguarding
confidential information and protecting the Deloitte bring the in
process.
Deloitte may monitor the content and postings of all employee social
media accounts on the internet. Any policy violations may result in
disciplinary action including but not limited to suspension or
termination of employment at Deloitte.

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Danielle Scheponik

External Communication
Client Letters
Client letters are a frequently used form of external communication at
Deloitte. It is crucial that employees understand the proper way to
prepare a letter to a client.
The following is a set of standards for a letter to be written by:

Address the client

Include an opening statement or topic of the letter
Format the main text properly
Make sure to utilize company font and sizing protocols
Provide clarity and a purpose in the letter
Include a closing statement
Include a salutation
Sign the letter
Provide the proper contact information
Provide the next step necessary for the client to take in the
matter that you are addressing

Client Meetings
Client meetings are utilized to communicate with customers each hour
of every day of every week that the office is open. This should be seen
as one of the most important forms of communication that Deloitte
offers its clients, seeing as this is the time where employees are
physically presented to clients.
In client meeting, employees of
Deloitte represent the company in
every aspect that they
communicate to the client! From
the way that they dress, to the
way that they speak, and even
the knowledge that they convey
to the client! Employees are
expected to be at the top of their
game when meeting with a client.

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Danielle Scheponik

Client Calls
Client Calls are used as an external form of communication for Deloitte
on a daily basis. Client calls come second to client meeting in the level
of importance when it comes to communication.
Employees are always expected to answer the phone in a polite
manner. An example of this would be as follows; Thank you for calling
Deloitte, this is Adam speaking, how may I help you today? While on
the phone employees are also expected to maintain a positive manner
when speaking and responding to clients! Clients can easily
understand an employee attitude through a phone conversation!
Employees must speak knowledgeably when on the phone with a
client. If they as a question that you are unsure of, do not respond,
Um, I dont know. Instead this is how you should respond, Let me
get a manager on the phone to help assist you with this issue. That is
a much more educated response to return a client question with.
Business Cards
Business cards can be seen as a prominent version of external
communication for Deloitte and many other major companies across
the globe.
A Business Card speaks to a customer when an employee or manager
cannot. A business card could be passed along to a potential customer
by a client, a friend, or even a stranger walking on the street. You
never know where a potential client could pick up one of Deloittes
business cards.
One 3.75 by 2.25 inch card needs to be able to communicate
everything necessary about the company to create a potential new
client.

A business card should include the following:

The company name

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Danielle Scheponik

The company field of business

Company services provided
Company colors
Contact information
When necessary, the employee
name, title, and contact information

Company Websites & Internet Use

In the growing world of technology and social media, the internet has
become a widely used source of external communication for the
company. At Deloitte, employees are encouraged to use the Internet in
order to make communications more effectively and efficiently.
The main purpose of these communications systems is to facilitate
business objectives. Employees have a responsibility to maintain and
enhance our public image and to use all communications systems in a
productive manner. The integrity of these communications systems
also requires that all personnel secure their personal access
information in order to prevent unauthorized access to such systems.
The internet should be used in accessed only to promote and benefit
the company. Any misuse of the internet by employees will result in
disciplinary action including but not limited to suspension or
termination of employment.

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Danielle Scheponik

A Duty to Comply and Report

All employees are expected to understand and comply will all policies
stated by Deloitte in the Documents Standard Manual. If an employee
fails to follow the manual rules they could cause significant risk to the
company as a whole. If this occurs, the individual employee and all
participants will be subject to disciplinary action. This could include
suspension or termination of employment at Deloitte.
All employees must comply with the professional standards and
regulations of their particular job of employment. For example, all
CPAs must comply with the AICPA regulations and code of conduct, the
IFAC regulations and code of ethics, FASB regulations and code of
conduct, etc
Along with following the rules and
regulations set by Deloitte as a company,
the AICPA, and the IFAC, all employees are
expected to be aware of potential
fraudulent activity occurring within and
around the company.
If an employee witnesses or suspect
possible unethical, illegal or fraudulent
activity occurring, it is their duty and
responsibility as an individual to report this activity to the company
department.

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Danielle Scheponik
This Conduct Manual was last updated in 2007.

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Danielle Scheponik

Sources
"Code of Ethics and Professional Conduct." An Introduction to Writing
for Electronic
Media (2007): 308-12. 2007. Web.
<http://www2.deloitte.com/content/dam/Deloitte/us/Documents/
about-deloitte/us_about_ei_coe2013_06042013.pdf>.

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