1. Conflicts of interest are the type of situation that is most directly associated with the principle of objectivity. All PAs are prohibited from compromising their professional or business judgement as a result of bias, a conflict of interest, or the undue influence of others, according to the Code.
2. Having conflicts of interest isn’t always easy to avoid, and they can place the fundamental principles and independence at risk.
3. However, it is essential to remember that being in a conflict of interest situation does not mean that a PA has broken the Code.
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1. 利益冲突是与客观性原则最直接相关的一类情况。根据本守则，所有专业会计师（PAs）都不得因偏见、利益冲突或他人的不当影响而损害其专业或业务判断。
2. 有利益冲突并不总是容易避免的，而且它们会使基本原则和独立性面临风险。
3. 然而，重要的是要记住，处于利益冲突的情况并不意味着专业会计师违反了守则。
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EXPLORING THE IESBA CODE 探索国际会计师职业道德准则理事会守则
1. Installment 1: The Five Fundamental Principles
第1部分：五项基本原则
2. Installment 2: The Conceptual Framework – Step 1, Identifying Threats
第2部分：概念框架 – 第1步，识别威胁
3. Installment 3: The Conceptual Framework – Step 2, Evaluating Threats
第3部分：概念框架 – 第2步，评估威胁]
4. Installment 4: The Conceptual Framework – Step 3, Evaluating Threats
[第4部分：概念框架 – 第3步，应对威胁]
5. Installment 5: Independence
[第5部分：独立性]
6. Installment 6: Conflicts of Interest
[第6部分：利益冲突]
7. Installment 7: Inducements, Including Gifts and Hospitality
[第7部分：利益诱导]
8. Installment 8: Responding to Non-Compliance with Laws and Regulations [for PAIBs]
[第8部分：应对不遵守法律法规 [企业中的专业会计师]
9. Installment 9: Responding to Non-Compliance with Laws and Regulations [for PAPPs]
[第9部分：应对不遵守法律法规 [专业执业会计师]
10. Installment 10: Pressure to Breach the Fundamental Principles
[第10部分：导致违反基本原则的压力]
11. Installment 11: The Role and Mindset Expected of Accountants — A Focus on Bias
[第11部分: 会计师应有的角色和心态 — 对偏见的重视]
12. Installment 12: The Building Blocks Installments
[探索国际会计师 职业道德准则理事会守则 第12部分: 组成部分]
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