1. Purpose
This Policy describes what is required to meet PwC Turkey’s commitment to operate ethically and legally in accordance with all applicable laws and regulations, in our business and personal interactions with third parties. PwC Turkey has a long-standing policy forbidding bribery and corruption in the conduct of our business. We expect the same commitment from the consultants, agents, representatives or other companies and individuals acting on our behalf (“Business Associates”), as well as those acting on behalf of Business Associates (e.g., subcontractors, employees, partners), in connection with work for PwC Turkey.
2. Scope and Objective
Soliciting, offering, paying or accepting bribes are not acceptable behaviors. Business Associates shall not solicit, accept, offer, promise or pay a bribe, either directly or through a third party. This includes so called “facilitation payments”. This policy applies to any bribes, including those paid to government officials and commercial parties.
This Policy is covering:
- Items of value and hospitality
- Contributions
- Meetings
- Engaging third parties
3. Policy Statements
Business Associates shall not attempt to avoid PwC’s requirements by asking, allowing or enabling third parties (including relatives, friends or other associates) to engage in prohibited conduct on their or PwC Turkey’s behalf.
Business Associates shall use reasonable business judgment to document their business decisions and supporting rationales in a way that sufficiently demonstrates compliance with PwC Turkey’s requirements.
Business Associates agree and undertake to take all necessary and reasonable measures to avoid corruption and bribery and comply with and take reasonable measures to ensure that their subcontractors, agents or other third parties, subject to their control or determining influence, comply with the PwC Turkey Anti-Bribery and Anti-Corruption Policy.
4. Guidance
With the exception of personal safety (as described below) there are no circumstances that justify a departure from this policy.
What is a bribe?
A bribe is the offering, promising, giving, accepting or soliciting of money, a gift or other advantage as an inducement to do something that is illegal, unethical, and improper or a breach of trust.
A bribe can be paid directly or indirectly (i.e., via a third party such as a contractor or a family member). It can be for the benefit of someone other than the person who is being improperly influenced. In addition, no money or other consideration needs to change hands: if Business Associates seek or offer to receive or pay a bribe, they are in breach of PwC Turkey’s policy.
In addition to money, bribes can also be special privileges, personal favors, benefits and services. Bribes can also include giving preferential treatment to relatives, friends, or other individuals with close ties to clients, suppliers, government agencies or officials, regulators, professional bodies and other influential organizations; for example by favoring them in recruitment decisions or giving some other advantage. (Recruitment includes temporary unpaid work experience.)
Examples of particular times to be vigilant are:
- Proposing for an assignment
- Forming judgements on a contentious issue
- Dealing with tax inspectors regarding tax positions and settlements
- Applying for visas or other government clearances
- Working in regions or countries that are unfamiliar to you
- Filing and processing documents with government departments (e.g. speed payments and ‘tea’ money)
- Engaging third party consultants or advisors, particularly when they are to interact directly with government officials
- Engaging sub-contractors to deliver services on behalf of PwC Turkey
- Working in a country where facilitation payments are considered normal business practice and/or which have a high corruption index.
Gifts and favors
Care must be taken when giving or accepting gifts or favors as they could be regarded as bribes by the other party or by others. In particular the offering of gifts and favors to government officials creates special concerns as described under “Government officials” below.
Gifts and favors may only be offered/accepted if they are of insignificant value and do not compromise, or are unlikely to be perceived to compromise, the recipient’s integrity or objectivity. They must not be intended to cause an individual to act improperly in the course of their work, or to reward such improper behavior.
All gifts and favors Business Associates give or receive when they act on our behalf, should be approved and recorded by PwC Turkey.
If Business Associate have any doubt about gifts or favors, consult PwC Turkey in the first instance.
The provision of gifts and favors to, and receipt of gifts and favors from, audit and non-audit assurance clients of PwC Turkey may also give rise to independence concerns.
Entertainment, promotional or marketing expenses
Reasonable client entertainment or promotional or marketing expenses made when Business Associate acting on our behalf, are permitted; however, all such payments should be properly approved and appropriately recorded by PwC Turkey.
Particular care must be taken when dealing with government officials, their spouses and their family members as this creates special concerns as described under “Government officials” below.
Government officials
Particular care must be taken when dealing with government officials, their spouses and their family members. For this purpose “government official” should be broadly defined to include all officials of central or local government departments or agencies, whether executive, legislative or judicial, political party officials and candidates for office, together with those of state-owned or controlled companies or enterprises and supranational agencies such as the World Bank. If Business Associates are working on cross-border or international engagements, they should obtain guidance regarding who constitutes a government official under applicable laws.
Before giving a gift to or entertaining government officials, Business Associates should make sure that gifts or entertainment are wholly appropriate under the applicable local law and could not in any way constitute or be construed as a bribe.
Facilitation payments
PwC Tukey policy prohibits facilitation payments.
Facilitation payments are payments of small value provided (in cash or kind) to government officials to perform routine functions that they are otherwise obligated to perform (such as to expedite obtaining permits, licenses, visas, mail or utilities).
Payments for personal safety
If Business Associates perceive a danger to liberty or personal safety arising from a demand for a payment, Business Associates should use their judgment; report any payments to PwC Turkey immediately.
Working together with third parties
Business Associate should carefully the risk of bribery in any engagement where a third party is involved either in winning the engagement or in delivering services as part of the engagement. In particular, Business Associate should consider the business reason for engaging the third party, the third-party's reputation and past history of ethical conduct, and whether the amounts to be paid for the third-party's services are appropriate.
Engagements involving third-parties to deliver services should be regarded as "higher risk". In particular, the use of third parties in interactions with government officials presents heightened risk and PwC Turkey should be consulted in all such cases.
Political and Charitable Donations
Political donations, whether in cash, uncharged time or other advantage, should not be made where the intention is to influence government decisions or where such an intention might be inferred.
Particular care should be taken when making donations to charities associated with government officials, their close relatives or known associates.
Lobbying
As with all other activities, lobbying may be carried out only if it is legal and ethical. Business Associates cannot be perceived to be influencing any legislation unlawfully or unethically and care should be taken in this type of activity. It is not just what Business Associate do but how it is perceived by others that is important.
Avoiding Conflicts of Interest
Business Associates must ensure that their personal interests, activities and relationships do not create a conflict of interest – in other words, that they do not influence or appear to influence their professional judgment when acting or making business decisions on PwC’s behalf.
Business Associates must not use PwC Turkey resources for their personal benefit or for the benefit of their relatives, friends or other associates.
5. Reporting Suspected or Actual Violations
Business Associates, and those acting on their behalf in connection with work for PwC Turkey, are expected to raise concerns related to potential violations of these Anti-Bribery and Anti-Corruption Principles or the law. Such reports can be made to a Business Associate’s primary point of contact at PwC Turkey, or if a Business Associate prefers, to Serkan Tarmur by e-mail serkan.tarmur@pwc.com or by phone at +90 212 3765312.
6. Audit
PwC Turkey shall have right to audit the books and records of the Business Associates regarding reported or suspected violations of this policy. Refusing the PwC Turkey’s audit right without justified reason, shall be deemed the violation of this Policy.
7. Violation of this Policy
In the case that Business Associate violate these terms or had already done so before conclusion of the work made for PwC Turkey, PwC Turkey shall have the special right to terminate the agreement with immediate effect, such right of termination to be exercised within four weeks of gaining knowledge of the violation. PwC are entitled to terminate all existing contracts without notice in the event of a breach of this Policy if a prior written warning has remained without effect. In the event of a serious breach, no prior warning is necessary.
