Code of conduct


At Grant Thornton, we are committed to doing business and serving our clients following the highest standards of ethical conduct and behavior. Our Code of Conduct applies to all firm personnel and governs all aspects of our business practices, behavior and relationships inside and outside the firm.


Our Code of Conduct and our CLEARR values (Collaboration, Leadership, Excellence, Agility, Respect and Responsibility) are the most important references for who we are as a firm. They serve as our guides to doing the right thing, and reinforce our culture and commitment to ethics, integrity and professional excellence in all that we do. We expect personnel to ask questions and consult with others if the right course of action in a given situation is unclear.


Our Code of Conduct can be found here [PDF].





About the author:


Headshot of Beatrix Bernauer

Beatrix Bernauer is the Chief Risk & Compliance Officer (CRCO) of Grant Thornton and a member of the firm’s Executive Leadership Team.  Bernauer is responsible for the strategy, development, implementation and management of the firm’s enterprise risk management and compliance programs, and also oversees the information security and data privacy teams of the firm.  Bernauer is a member of the Enterprise Risk Management Committee of the Board of Governors of Grant Thornton International Ltd., and a board member of Grant Thornton’s Political Action Committee.

Bernauer developed the firm’s Environmental, Social & Governance (ESG) program and is responsible for the firm's reporting on ESG actions and progress.  Bernauer collaborates with other leaders in setting the firm's ESG strategy and goals, and integrating sustainability into the core of the business.

Bernauer also serves as Deputy General Counsel and has over 20 years of experience as an attorney in the professional services industry.  As counsel for the firm, Bernauer has a broad range of experience defending the firm and its personnel in litigation (including class action securities litigation and professional malpractice litigation), managing regulatory actions and investigations, counseling on complex ethical and compliance issues, leading M&A and restructuring transactions, and advising the firm's Partnership Board on governance matters.


Prior to joining Grant Thornton, Bernauer worked in the legal departments of Arthur Andersen and Andersen Worldwide.

Beatrix Bernauer

Principal, Grant Thornton Advisors LLC


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