APES 110 Code of Ethics for Professional Accountants (including Independence Standards)
Part 2: Members in business – APES 110 Code of Ethics for Professional Accountants (including Independence Standards)

APES 110 Code of Ethics for Professional Accountants (including Independence Standards) 210: Conflicts of interest for Members in business

What does 210 require?

A Member in Business must not let a conflict of interest cloud professional or business judgement. The Member takes reasonable steps to identify conflicts, including those between the Member's own interests and the employer's and those between parties the Member serves, evaluates the threats, and applies safeguards such as restructuring responsibilities, additional oversight or withdrawal from the decision. Disclosure to the relevant parties and obtaining consent is required where a conflict is to be managed rather than removed.

Maintained by Gerard Blokdyk

Other controls in Part 2: Members in business – APES 110 Code of Ethics for Professional Accountants (including Independence Standards)

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