Integrity and objectivity 110 Conflicts of interest -AICPA Code of professional conductのPart1 100
Part1 100 Integrity and objectivity
Part1の100。CPA は、Engagement には Integrity（誠実）と Objectivity（客観性）をもって取り組む。
Conflicts of interest
Part1の110、利益相反。
Client との Interest（利益） の Conflicts、もしくは Client 同士の間でおきる Interest の Conflicts 。Integrity と Objectivity の Threats となる。
Conflicts of interest の Threats は、たとえ Acceptable level にまで下げることができても Client や Affected third party には Disclose
AICPA の Member にとって、Conflicts of interest は Independence や Objectivity の Threats になる恐れがある。
そのため、Member は Engagement を交わす前に、Conflicts of interest の Potential について Identify 。
また、Engagement を交わしたあとでも引き続き Conflicts of interest について Monitor。
Conflicts of interest の例
- Simultaneously advising two clients trying to acquire the same company
- Preparing valuation of assets to two clients who are simultaneously the potential seller and the potential buyer of the same assets
- Representing both a husband and a wife in a divorce proceeding
- Advising a client to invest in a business owned by a member or member’s relatives
- Advising a client on acquisition of assets that the firm also seeks to acquire
- Providing forensic accounting services to one client to assist it in deciding whether to sue another client
- Providing personal financial planning services to several members of a family or group known to have conflicting interests
- Referring a client to a service provider that, in turn, refers clients to member under an exclusive arrangement
Evaluation
Conflicts of interest を Identify したら Evaluate 、The conceptual framework を Apply。
Conceptual framework により、Threats が Unacceptable なのか、それとも Acceptable かを決定する。
Evaluation した Threats は、Safeguards により Acceptable level まで Reduce できる可能性もある。
Threats が Unacceptable ならば Engagement は Refuge か Terminate。
Disclosure
Conflicts of interest が存在しているとき、Member は Client やその他 Appropriate parties に Conflicts of interest の Nature を Disclosure し、Service を Perform することに対し Client から Consent をえる。
