Impartiality

PwC has set up a separate entity 'PricewaterhouseCoopers Certification B.V.' (PwCC). PwCC is subject to the same Conflict of Interest and Impartiality Guidelines as PwC.

A key requirement from ISO is impartiality, or the presence of objectivity so that there are no conflicts of interest. Independence is an important aspect of impartiality and our procedures in the context of independence go beyond what is required from the ISO in the context of impartiality.

Independence and impartiality are crucial when performing certification work. The professionals at PwCC confirm independence and impartiality. To this end, strict acceptance procedures apply to our clients and assignments.

PwCC carries out its work as a certification body based on and in accordance with the internal guidelines that apply in the event of a potential conflict of interest as described in our quality manual.

PwCC has established an Impartiality Committee (CvO) to ensure that key external stakeholders have the opportunity to provide input on guidelines and principles related to our certification services.

All internal and external employees working in the PwCC certification practice or involved in PwCC certification services confirm their impartiality in writing for every client that they are working on.

Part of the PwCC assignment acceptance is testing whether there is an impartiality risk.

PwCC does not provide consulting services nor internal audit services related to management systems to clients certified by PwCC in the past 2 years, and - in case of ISMS certification - does not provide internal information security reviews of the client’s ISMS subject to certification. PwCC shall further not accept certification assignments for clients, at which any part of the PwC Network (including PwCC) provided consulting services or internal audit services related to management systems in the last two years. Nor shall PwCC certify another certification body for its management system certification activities.