Governance
Our U.S. governance structure is designed to support the long‑term sustainability of our business and promote transparency with our stakeholders. Our board of directors serves as the firm’s governing body, providing oversight and strategic guidance that aligns with our firm’s objectives. Through this structure, the board helps ensure we continue to operate with the quality, integrity and client service excellence that have defined our firm for a century.
Enduring commitment to quality and excellence
Quality is paramount at RSM. For 100 years, it has been foundational to how we serve our clients, support our people and uphold our responsibilities to the public. Through a firmwide commitment to quality, we deliver services with due professional care, competence and integrity.
That commitment is reflected in how we continue to evolve our practices. We are working to transform our client onboarding journey, making it easier to do business with us while reinforcing consistency, transparency and risk awareness from the outset of each engagement.
At the same time, we are modernizing our risk management processes and practices through innovation—embedding quality and oversight into how work is planned, executed and monitored. Read our commitment to audit quality and professional excellence for more details about audit quality and innovation at RSM.
Code of Conduct
Annually, all of our people affirm their adherence to RSM’s Code of Conduct, which guides our ethical decision making and behavior. The Code outlines the standards we uphold and reinforces how we build and maintain trusted relationships with our clients, colleagues and other stakeholders. It is anchored in our values.
Ethics and independence
As a member of the RSM global network, our firm complies with global ethics and independence policies. These include establishing and documenting both firm and engagement team independence before services are provided. RSM InTrust serves as our system of record for evaluating independence. Any actual or potential threat to independence is required to be reported and is promptly reviewed by the firm’s Office of Ethics and Independence to determine appropriate 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, at reportlineweb.com/rsmus or by telephone for those in the United States and Canada by dialing +1 800.913.5052, in India by dialing 022.5032.304, and in El Salvador by dialing 2136.8498. For all other countries, please report online at reportlineweb.com/rsmus.
Elevated risk management powered by AI
Behind every compelling client experience is a strong foundation of trust, quality and risk oversight. RSM’s office of risk management is strengthening that foundation through the thoughtful use of AI, advancing how risk is identified, monitored and managed.
RSM is integrating AI-enabled analytics as a risk management enabler, not a replacement for professional judgment. By helping teams streamline routine processes, analyze and synthesize large volumes of information, and efficiently surface potential risk indicators, AI enhances consistency and insight while allowing our risk professionals to focus on higher‑value analysis and advisory support.
These capabilities are being embedded within established risk frameworks and governance practices, including clear accountability, oversight and model governance, ensuring human judgment stays central. The result is more timely insights, stronger oversight and a risk management approach that scales effectively in an increasingly complex global business environment.
As RSM continues to evolve as a digital and global firm, it is using technology to reinforce quality today while preparing the firm to navigate tomorrow’s risks with confidence.
