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This document discusses conflicts of interest for professional accountants. It defines conflicts of interest and notes that they are not inherently unethical but can compromise judgment. It provides examples of how conflicts may arise from personal interests or multiple clients. The Code requires PAs to identify, evaluate and address threats from conflicts using the conceptual framework, which may involve removing the conflict or applying safeguards. Perceived conflicts are also important to consider using

Author

Elena Panainte

Language

EN