Continuing ethical framework map
Trace identify, evaluate and address, with monitoring and reassessment when circumstances change.
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Continuing Framework Map
ETHICS AND GOVERNANCE | MODULE 2, PART C | IDENTIFY | EVALUATE | ADDRESS | REASSESS
A principle is the duty to protect. A threat puts compliance at risk. A response must actually address that threat.
1 IDENTIFY
Which interests, relationships or pressures threaten which
principles?
2 EVALUATE
Apply the reasonable and informed third-party test to the facts,
qualitative and quantitative factors, and combined threats.
Is the threat at an acceptable level?
Yes
Continue with
monitoring
Remain alert to changed
facts and new threats.
No
3 ADDRESS
Eliminate the cause; apply permitted, effective safeguards; or
decline/end the activity.
After action: is the threat acceptable?
No
Rework the response, or
decline/end if no
effective action is
possible.
Yes
Monitor and reassess
Document significant facts, judgements and actions.
NEW FACTS OR CHANGED CIRCUMSTANCES
Source: supplied CPA Ethics and Governance extract, Module 2, s. 2.9, printed pp. 74-80. Compiled APES 110, December 2022 syllabus
context. Original explanatory wording. Specific prohibitions cannot be overridden by a general safeguard.
ETHICS | STUDY & PRINT
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