A member’s general ethical obligations and duties in practice are particularly important in the case of a dispute.

Members are required to proceed in accordance with APES 110 Code of Ethics for Professional Accountants, particularly with the requirements to behave in a manner that ensures integrity, objectivity, professional competence and due care, confidentiality and professional behaviour.

Mediation of disputes can allow members to achieve an independent, professional and effective resolution.


Safeguards that members can utilise against an identified threat are:

  • the inclusion of pre-agreed mechanisms for dealing with disputes in letters of engagement
  • the inclusion of ownership of documents and liens mechanisms in letters of engagement
  • mediation of a dispute through a formal dispute resolution process
  • seek legal advice.


Mediation and dispute resolution services

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