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


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


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。


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。