Transparency report 2026

In an environment of increasing complexity and scrutiny, trust has never been more important. Organisations are expected to demonstrate transparency,  accountability, and high standards of quality in everything they do. At PwC, our purpose of building trust in society and solving important problems shapes how we meet these expectations and support our clients and stakeholders. We also recognise the vital role assurance plays in supporting confidence in business, reporting and the capital markets.

As stakeholder expectations continue to evolve, advances in technology, evolving regulations, and broader reporting requirements are changing the nature of assurance. Organisations are increasingly seeking confidence in areas such as sustainability, governance, cybersecurity, and the responsible use of emerging technologies, in addition to financial reporting. As the scope of assurance continues to expand, the quality, reliability, and integrity of information remain fundamental to informed decision-making and stakeholder confidence. 

These expectations are shaping the way we operate as a firm, and our people are central to this effort. Their expertise as subject matter experts helps clients address complex challenges with clarity and sound judgement. Equally important is the culture they help sustain, one where doing the right thing, speaking up, and taking responsibility remain fundamental to how we work. These behaviours play an important role in maintaining the integrity of our work and the relationships we build with clients and stakeholders.

Additionally, we continue to invest in the systems, technologies, and quality management processes that support service excellence and help us meet the expectations of our stakeholders. 

As technology continues to reshape business, these responsibilities become even more important. AI brings significant opportunities, but also new risks. We’re committed to using these technologies responsibly and in a manner consistent with the ethical standards, confidentiality requirements, and professional conduct expected of our firm.

This Transparency Report provides insight into how we uphold these principles. It outlines the governance, culture, quality management processes, and oversight that underpin our approach to quality and service excellence, and demonstrates how we’re refining our approach in response to changing expectations and emerging risks. We’re pleased to share our progress and the steps we are taking to uphold the standards expected by our clients, regulators, and other stakeholders.