Ethics Conflicts of Interest Unpacked

Intermediate to Senior

CONFLICTS OF INTEREST UNPACKED

1 hour and 19 Minutes (1.25 CPD)

Brian Friedrich, LL.M, MEd, C.Dir, FCPA, FCGA and Laura Friedrich, MSc, CIA, FCPA, FCGA

Executives, Board Members, Professionals dealing with Conflicts of Interest issues

Conflicts of interest can certainly cause serious harm when they are mishandled, yet their occurrence is not unusual in our professional lives. Organizations and individuals need and value our expertise, and as we take on more roles and opportunities, we’re likely to face situations that might present real or perceived conflicts of interest. Laws, regulations, professional codes of conduct, and company policies all take great care to ensure that those in positions of trust are held to account if they put self-interest ahead of their professional duties.

In this course, you’ll learn about some of your key professional obligations regarding conflicts of interest. You’ll also determine how to recognize situations that might pose conflicts of interest so that you can avoid them or deal with them effectively. You’ll consider how to decide whether a conflict of interest should be eliminated outright, or whether the party owed a duty might be better served by managing and mitigating the conflict of interest. And finally, you’ll review potential safeguards that can be used to properly manage and address conflicts of interest when they do arise.

EXPERT OPINION: This course includes an interview with

Diane Jules of the International Ethics Standards Board for Accountants (IESBA)

LEARNING OUTCOMES: In this course you will learn how to:

1. Distinguish between the existence of a conflict of interest and the inappropriate actions that can result if a conflict of interest is improperly handled.
2. Distinguish between real and perceived conflicts of interest.
   
3. Identify how conflict of interest considerations appear in laws, regulations and professional codes.
   
4. Recognize ways to avoid conflicts of interest when possible, identify conflicts of interest when they arise, and promote compliance in your organization.
   
5. Evaluate how serious a conflict of interest is and determine whether it can be managed and mitigated or whether it needs to be eliminated.
   

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