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More Ethical Safeguards

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

  • This topic has 1 reply, 2 voices, and was last updated 1 month ago by Kim Smith.
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  • February 5, 2026 at 3:25 pm #724628
    claire0407551
    Participant
    • Topics: 2
    • Replies: 0
    • ☆

    Regarding financial interests/ loans and guarantees/ deposit and brokerage accounts- says not permitted if direct and material/ not on normal business terms, but then also suggests safeguards of review or reperform work. Does this mean independent review if indirect/immaterial/ normal business terms? And then remove from the team if direct and material/ not normal business terms?

    February 6, 2026 at 9:17 am #724632
    Kim Smith
    Keymaster
    • Topics: 138
    • Replies: 8456
    • ☆☆☆☆☆

    Exactly that! Something is not permitted if no amount of safeguards could reduce the threat to an acceptable level.

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