International Ethics Standards Board for Accountants

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Presentation transcript:

International Ethics Standards Board for Accountants Conflicts of Interest Michael Niehues, Chair Paris June 2010

Conflicts of Interest Project Status IESBA approved Project Proposal October 2009 Task Force met in March 2010 and May 2010

Preliminary Discussions Project Proposal Sections 220 and 310 of the Code One definition versus two descriptions of a Conflict of Interest Public practice versus business

Elements of a Conflict of Interest Professional service performed Former client consideration Other business relationships Relationships with one or more parties with conflicting interests Reasonable third party test Linkage to fundamental principles

Proposed Definition A conflict of interest arises if, when performing a professional service for a party the professional accountant has an interest or relationship other than with that party that threatens the accountant’s ability to perform the service free of bias and undue restriction or influence.

Categories of a Conflict of Interest Preliminary categories: Professional Conflicts Commercial Conflicts Other Conflicts 6

Nature of Services Provided Professional accountants in public practice Professional accountants in business 7

Finalize definition of a Conflict of Interest Next Steps Finalize definition of a Conflict of Interest Evaluating a Conflict of Interest Addressing a Conflict of Interest Managing a Conflict of Interest 8

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