Faculty of Economic and Financial Sciences
Learning Unit 3.1
Professional Ethics
, Department of Commercial
Accounting
PARC C Chartered accountants in Business
Section 310 – Potential conflicts
Expected responsibility: professional auditors (auditors and
accountants) in business still have professional obligations to
comply with fundamental principles. However, this is a unique
group in business because there are situations which may arise in
their companies (employers) where compliance with principles will
be in conflict with the interests of the company they are employed
in.
2
Learning Unit 3.1
Professional Ethics
, Department of Commercial
Accounting
PARC C Chartered accountants in Business
Section 310 – Potential conflicts
Expected responsibility: professional auditors (auditors and
accountants) in business still have professional obligations to
comply with fundamental principles. However, this is a unique
group in business because there are situations which may arise in
their companies (employers) where compliance with principles will
be in conflict with the interests of the company they are employed
in.
2
