Governance

Focus on quality to ensure excellence
RSM female professional wearing glasses, turning sideways, smiling in a white v-neck blouse

The RSM US governance structure ensures the sustainability of our business and transparency with our stakeholders. Our board of directors serves as our governing body, focusing on our strategic objectives and continuously guiding RSM in the tradition of quality, integrity and client service excellence that has been the hallmark of our firm since its inception in 1926.

In fiscal 2025, we engaged a third party to review our firm’s governance to ensure that our model provided the appropriate level of oversight as RSM continues to grow in size and complexity in an increasingly regulated industry. This review ensured that RSM’s governance structure remains robust and is designed to support the firm as we prepare to move into our second century in business.

Quality management

Quality is paramount to delivering excellence. Through a focus on quality, we deliver services with due professional care, competence and integrity in recognition of our responsibilities to the public, our clients and our colleagues.

Specifically, our assurance, tax and consulting services are delivered according to RSM policies, relevant technical and professional standards, and applicable laws and regulations. Each line of business adheres to rigorous client acceptance standards and an inspection program to raise awareness of opportunities for continuous improvement.

In addition, RSM’s assurance practice has implemented a system of quality management that provides reasonable assurance that our firm and our advisors comply with professional standards and applicable regulatory and legal requirements, and that our firm issues appropriate reports in each circumstance. Read our commitment to audit quality and professional excellence for more details about audit quality at RSM.

Code of conduct

Additionally, all of our people across the U.S., Canada, India and El Salvador annually affirm their compliance with RSM’s code of conduct, our roadmap for ethical behavior. The code sets the tone for what we expect of ourselves and how we build trusting relationships with our clients, colleagues and other stakeholders. It is grounded in our values:

  • Respect and uncompromising integrity
  • Succeeding together
  • Excellence in all we do
  • Impactful innovation
  • Stewardship: Acting responsibly

Ethics and independence

As a member of the RSM global network, our firm is required to comply with global ethics and independence policies, including establishing and documenting RSM’s independence and that of our engagement teams prior to the provision of services. We use RSM In Trust as our system of record for independence evaluation. Any threat or violation to independence rules is reported to the firm's office of ethics and independence and evaluated for appropriate and immediate action.

Zero tolerance

Our firm does not tolerate bribery or corruption in any form and is committed to acting professionally, fairly and with integrity in all our business dealings and relationships. We are committed to complying fully with the Foreign Corrupt Practices Act, Canadian Corruption of Foreign Public Officials Act, Corruption and Crime Commission, UK’s Bribery Act of 2010, and all other applicable anti-corruption laws and regulations.

The RSM Ethics and Compliance Hotline allows any RSM employee, client or vendor who sees, suspects or knows about fraudulent, illegal or unethical behavior to report it. The hotline is staffed by an outside organization that specializes in gathering the necessary information to follow up on a reported concern. Individuals can file a report anytime, day or night, by phone (+1 800 913 5052) or online at reportlineweb.com/rsmus.