Mediation and dispute resolution

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

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.

Resources

• APES 110 Code of Ethics for Professional Accountants
• Client engagement templates
• Client relationship guide – including liens guidance (PDF)
• Member conduct and discipline
• Risk management

Mediation and dispute resolution services

• Australian Financial Complaints Authority

Other services

• ACT mediators 
• New South Wales alternative dispute resolution courts 
• New South Wales Bar Association 
• New South Wales Law Society
• New South Wales Office of the Small Business Commissioner
• New Zealand employment mediation services 
• Northern Territory dispute resolution 
• Northern Territory mediation 
• Queensland dispute resolution centres
• Queensland Law Society
• South Australian Small Business Commissioner
• Tasmanian Department of Justice: Mediation and dispute resolution
• Tasmanian Law Society
• Victorian Bar Association
• Victorian Law Institute 
• Victorian Small Business Commission dispute resolution service 
• WA Small Business Commissioner 

Location services

• Mediator locator in Australia
• Mediator locator in New Zealand