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Ethical Safeguards

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Ethical Safeguards

  • This topic has 1 reply, 2 voices, and was last updated 3 weeks ago by Kim Smith.
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  • February 4, 2026 at 3:15 pm #724621
    claire0407551
    Participant
    • Topics: 2
    • Replies: 0
    • ☆

    When applying ethical safeguards, and the Code of Conduct suggests, in for example, engagement partner has family relationships at client, and it suggests remove from team/independent quality review, does this mean- remove from team AND conduct review of work performed by engagement partner/ remove from team AND conduct review of whole engagement/ remove from team OR conduct engagement review?

    February 4, 2026 at 3:43 pm #724623
    Kim Smith
    Keymaster
    • Topics: 138
    • Replies: 8439
    • ☆☆☆☆☆

    Welcome to my forum!

    Not “AND” but “OR” – if removed, their work doesn’t need additional scrutinty – if not removed, scrutinise.

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