{"product_id":"1965535_acca-learning","title":"Ethics: Conflicts of interest","description":"\u003ch2\u003eAbout this course\u003c\/h2\u003eProfessional ethics, including the management of conflicts of interest, is attracting increased interest worldwide from the public, regulators, standard setters, and the profession. Failure to demonstrate ethical behaviour, including responding appropriately to conflict of interest situations, may erode public trust in the accounting profession.\u003cbr\u003e\n\u003cbr\u003e\nMany professional accountants believe they can identify, evaluate, and address a conflict of interest when one arises. However, many complaints received by CA ANZ, involve conflicts that are identifiable to a neutral observer. In these cases, the conflict of interest can often be attributable to a loss of perspective, rationalizing the conflict or an inability to identify a conflict of interest due to familiarity with a client or stakeholder. This tells us is that professional accountants, regardless of their level of experience, can develop a ‘blind spot’ when it comes to identifying conflicts of interest.\u003cbr\u003e\n\u003cbr\u003e\nIrrespective of where you are in your career, it’s recommended that you take the time to check your ‘blind spot’ regularly and implement procedures to minimize the risk of complaints due to an unrecognised or unmitigated conflict of interest.\u003cbr\u003e\n\u003cbr\u003e\nThis course is designed to further your understanding of conflict of interest situations from the Conflict of interest guide - CAANZ 2021. You will complete a reflection activity to identify your own 'blind spots', explore your obligations under the various applicable codes, standards, and legislation relevant to your role and jurisdiction. You will recap the process for identifying, evaluating, and addressing conflicts of interest and explore interactive case studies of conflict of interest situations to practice applying the process.\u003cbr\u003e\n\u003cbr\u003e\nBy completing this course, you will understand:\u003cbr\u003e\n \u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eprofessional and personal roles and relationships to identify potential, perceived and actual conflict of interest threats\u003c\/li\u003e\n\u003cli\u003eobligations under codes, standards, and legislation applicable to your role and jurisdiction\u003c\/li\u003e\n\u003cli\u003esteps to identify, evaluate and address conflicts of interest threats in common professional scenarios.\u003c\/li\u003e\n\u003c\/ul\u003e \u003ch4\u003eKey information\u003c\/h4\u003e\u003cul\u003e\n\u003cli\u003eThis intermediate course is designed for finance professionals working in public practice and business who desire a clearer understanding of how to identify and respond to conflict of interest threats they may face. \u003c\/li\u003e\n\u003cli\u003eCPD certificate is available upon successful completion of the course. \u003c\/li\u003e\n\u003cli\u003eCourse produced by Chartered Accountants Australia and New Zealand (CA ANZ).\u003c\/li\u003e\n\u003c\/ul\u003e\u003ch4\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cimg alt=\"ACCA CA ANZ joint logo\" src=\"${PICTURE_CONTEXT_PATH}ckeditor_uploads\/ACCA_CA_ANZ_sml_3164861.jpg\" style=\"margin: 5.0px;\"\u003e\u003cbr\u003e\n \u003c\/h4\u003e","brand":"acca-learning","offers":[{"title":"Standard price \/ 0","offer_id":46802345427195,"sku":"100184","price":64.0,"currency_code":"GBP","in_stock":true},{"title":"Students \/ 110169","offer_id":46802345459963,"sku":"100184","price":52.0,"currency_code":"GBP","in_stock":true},{"title":"Members \/ 110167","offer_id":46802345492731,"sku":"100184","price":52.0,"currency_code":"GBP","in_stock":true},{"title":"Continuous learners \/ 3","offer_id":46802345525499,"sku":"100184","price":64.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0535\/6057\/4115\/files\/CA_ANZ_ethics_image_2074860_1dac0bff-994a-43d3-940e-1b6fbb189b8c.jpg?v=1780722587","url":"https:\/\/acca-learning.myshopify.com\/products\/1965535_acca-learning","provider":"acca-learning","version":"1.0","type":"link"}