Managing potential conflicts of interest and threats to objectivity is a fundamental requirement for chartered accountants and assurance practitioners in complying with their professional and ethical obligations. But all too often identifying and addressing conflicts of interest can be a ‘blind spot’, regardless of a practitioner’s level of experience.

As a qualified accountant or auditor, you are professionally bound by a Code of Ethics and professional standards that best protect and serve your clients and the public interest. But things can still happen, and it may lead to a client or third party making a professional complaint against you to Chartered Accountants Australia and New Zealand (CA ANZ), specifically NZICA.