Offering inducements

A professional accountant in business may be in a situation where s/he is expected to, or is under other pressure to, offer inducements to subordinate the judgment of another individual or organisation, influence a decision-making process or obtain confidential information.

Such pressure may come from within the employing organisation, for example, from a colleague or superior. It may also come from an external individual or organisation suggesting actions or business decisions that would be advantageous to the employing organisation possibly influencing the professional accountant in business improperly.

A professional accountant in business should not offer an inducement to improperly influence professional judgment of a third party.

Where the pressure to offer such an ethical inducement comes from within the employing organisation, the professional accountant should follow the principles and guidance regarding ethical conflict resolution set out in Part A of this Code.