Topic: 请教个PA1的问题 re: independence and conflict of interest concerns @枫下论坛 The Rolia Forum

请教个PA1的问题 re: independence and conflict of interest concerns -newstudents(仲夏之雪); 2014-6-6 {314} (#80843@41)
如果CGA提供bookkeeping, or compilation, or tax preparation, or various consulting service (e.g. internal control advices, tax adivce, business combination advices, expansion advices, financial reporting advices etc), 那他/她可不可以买这个公司的股票，有没有independence or conflict of interest的问题？

多谢指教！

as far as I know：bookkeeping +small amount investment OK，compilation+consulting service OK. review and audit must maintain independence in mind and appearance. -armani7(()); 2014-6-6 (#80846@41)

个人观点：从考试的角度出发，“安全第一”，只要你怀疑会有“conflict of interest"或者”threat to independence"的可能，就不接，如果已经接了，考虑withdraw。 -newstudents(仲夏之雪); 2014-6-8 (#80876@41)

这类题，大方向要对，如果你的答案是猜的，不管猜接还是不接，后面要跟一句general，类似，根据。。。，提供。。。service的同时只要没有assume management role，就没有conflict of interest。或者， -criss(criss); 2014-6-9 {251} (#80891@41)
如果猜接，那就说，根据。。。，提供。。。service的时候，不能assume management role，否则会有conflict of interest。

case要得满分，要从 general 到 specific，然后tie to user。如果考试的时候，时间来不及，或者这知识点不知道，那至少general的东西要写上去。

None of listed services performed by the CGA provide Assurance on F/S assertion. -laurali2013(Laura); 2014-6-7 {379} (#80848@41)
It will be ok for her/him to buy the co.'s stocks(not in a significant amount). In the case scenario, if the CGA is providing assurance services(i.e. Review of engagement, Auditing), he/she may still be able to buy co.'s stocks with small amount, when the following conditions are applied: safeguard on site + disclosure of the conflict + subsequent evaluation of independence.
再问多个问题：is there any conflict of interest/independence issue by providing assurance service (audit/review) and providing due diligence service (business acquistion/IPO) for the client? Thx! -newstudents(仲夏之雪); 2014-6-8 (#80885@41)