48 thoughts on “Section B (Ethics)”

  1. The attention of professional accountants in public practice is directed to section 220, ‘Conflicts of interest’ and to the safeguards indicated in paragraphs 220.3 and 220.4 of that section. Where there appears to be a conflict of interest between clients but after careful consideration the professional accountant in public practice believes that either the conflict is not material or is unlikely seriously to prejudice the interests of any of those clients and that its safeguards are sufficient, the professional accountant in public practice may accept or continue the engagement. Unless client confidentiality considerations dictate otherwise it would be advisable, if appropriate, to seek the clients’ consent. Considerations that lead to a conclusion to accept or continue the engagement shall be explicitly recorded.

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  24. Neat blog! Is your theme custom made or did you download it from somewhere?

    A theme like yours with a few simple adjustements would really make
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