Paragraphs 100.17 to 100.22 deal with ethical conflict resolution. They explain that a member may be required to resolve a conflict in complying with the fundamental principles.
In resolving ethical conflict, paragraph 100.18 states that the following factors may be relevant:
- relevant facts
- ethical issues involved
- fundamental principles related to the matter in question
- established internal procedures
- alternative courses of action
Having considered the relevant factors, a member must determine the appropriate course of action, weighing the consequences of each possible course of action, and
whether other persons and those charged with governance must be consulted.
Paragraph 100.22 states that, in the best interests of members the substance of the issue, details of discussions held and decisions made regarding the issue should be documented.
If a significant conflict cannot be resolved, paragraph 100.21 states that members may consider obtaining professional advice from the relevant professional body or from legal
advisers ensuring that the fundamental principle of confidentiality is not breached.
This can be achieved by discussing the issue on an anonymous basis with the professional body or under the protection of legal privilege with a legal advisor.
Paragraph 100.22 states that if, after exhausting all relevant possibilities, the ethical conflict remains unresolved, a member shall, where possible, refuse to remain associated with the matter creating the conflict.
In addition to the fundamentals described above that apply to all members, the Code provides specific requirements for members in public practice in Part B and members in business in Part C.