If you have an issue that isn't covered in the material that follows, please call our Technical Advisory team in the UK.
You are asked by your line manager to delay passing a credit note through the books until after the balance sheet date.
All that glitters is not gold
A client offers you to sell you an item of jewellery 'at a good price'
The police come calling
Two police officers come to your office and ask to see the files of one of your clients
But we only want your signature
You are asked to sign the audit report on a set of accounts prepared by someone else
An offshore shell game
You need to verify the ownership of a company incorporated in a country where you have no business contacts
You're about to retire
You are offered a position as a non-executive director at a company where your former firm continues to act as auditor
You are concerned that on the dissolution of a partnership one of the outgoing partners does not appear to be getting their proper share of the partnership property.
Behind the bar
Dealing with when a member of an audit team acquires information about the audit client but in a non-professional capacity.
Parking lot fever
Concerning when it may be appropriate to override the basic principle of confidentiality.