Conflict Check Audit

Complete this form to identify potential conflicts of interest across the PKF network.

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Identify if there are conflicts of interest with the potential audit or assurance client

The objective of completing this questionnaire is to identify potential conflicts of interest where firms within the PKF network (including your own firm) provide audit or review services to the potential client. Conflicts are considered to arise if the provision of the potential engagement in combination with services which may already be provided by PKF member firms create a threat to compliance with the independence requirements in the IESBA Code of Ethics and Indepedence (the "IESBA Code").

A key part of performing these procedures is to identify if the potential client or entities within the potential client's group are publicly traded (listed). The IESBA Code provides additional requirements that apply to the entities that are listed or are part of a listed group.

Where a potential conflict is identified based on the procedurs performed in this questionnaire, a Pre-Approval Request is required to be submitted to the applicable PKF member firm(s) prior to acceptance of this potential engagement.

LINK TO IESBA CODE: IFAC - International Standards

Q1 Is the potential audit or assurance client publicly traded (listed)?

Confirm how response to 1.1. was obtained

Q2 Do PKF member firms provide non-assurance services to potential client?

2.1 Do PKF member firms provide non-assurance services to potential client?

2.2 If "YES" to 2.1, which PKF member firms provide non-assurance services to potential client?

Provide details of the PKF member firm that performs audit or review services to the potential client here:

Confirm how responses to 2.1 and 2.2 (if applicable) were obtained

Q3 Are any of the other entities in the potential client's group publicly traded (listed)?

3.1 Are any of the other entities in the potential client's group publicly traded (listed)?

Confirm how response to 3.1 was obtained

If YES to 3.1, provide details of all listed entities in the group in the table below, including whether any firms in the PKF network provide non-assurance services to those entities

Entity name City and country location City and country locations of any significant foreign operations Are non-assurance services provided to this entity by other PKF member firms? If non-assurance services have been provided by other PKF Member Firms: Action
Legal name Trading name (if different to legal name) PKF Partner name PKF Member Firm name Which year were the services provided in?
If there is a risk that the information in this table is incomplete, including for the identification of relevant entities or whether services are provided by another firm in the PKF network, consider issuing a a "Country Request" form to PKF member firms in the countries where it is known, or considered likely, that the potential client has relevant entities located in.
The Country Request Form can be accessed here: LINK TO LAUNCH A COUNTRY REQUEST FORM

Confirm how response to 3.2 was obtained

Q3 If entity or group is listed, are there any related entities in the group? (ONLY APPLICABLE IF "NO" TO BOTH Q1 and Q2)

3.1 If YES to either (or both) Q1 and Q2 above, perform procedures to identify if there are there any of the following related entities to the potential client:





Confirm how response to 3.1 was obtained

3.2 If YES to for any of the above entities in Q3.1, provide the following details for all those releated entities, including whether any firms in the PKF network provide non-assurance services to those entities

Entity name City and country location City and country locations of any significant foreign operations Are non-assurance services provided to this entity by other PKF member firms? If non-assurance services have been provided by other PKF Member Firms: Action
Legal name Trading name (if different to legal name) PKF Partner name PKF Member Firm name Which year were the services provided in?
If there is a risk that the information in this table is incomplete, including for the identification of relevant entities or whether services are provided by another firm in the PKF network, consider issuing a a "Country Request" form to PKF member firms in the countries where it is known, or considered likely, that the potential client has relevant entities located in.
The Country Request Form can be accessed here: LINK TO LAUNCH A COUNTRY REQUEST FORM

Confirm how the responses to 3.2 were obtained

Q4 Does the potential client have control (direct or indirect) over any other entity?

Confirm how the response to 4.1 was obtained

4.2 If YES to 4.1, provide details for all entities which the potential client has control (direct or indirect), including whether any firms in the PKF network provide non-assurance services to those entities

Entity name City and country location (head office) City and country locations of any significant foreign operations Are non-assurance services provided to this entity by other PKF member firms? If non-assurance services have been provided by other PKF Member Firms: Action
Legal name Trading name (if different to legal name) PKF Partner name PKF Member Firm name Which year were the services provided in?
If there is a risk that the information in this table is incomplete, including for the identification of relevant entities or whether services are provided by another firm in the PKF network, consider issuing a "Country Request" form to PKF member firms in the countries where it is known, or considered likely, that the potential client has relevant entities located in.

Confirm how answers to 4.2 were obtained

5 Actions in response to the Conflict Checking procedures

Where member firms have been identified from the above procedures that provide non-assurance services to the potential client or related entities, a Pre-Approval Request form may be required to be submitted to the applicable PKF member firm(s).