1. Etika Profesi Akuntansi dalam Bahasa Inggris
(hal. 33 poin 220.4 s/d hal. 35 poin 230.3)
220.4 Professional accountants must also determine whether to apply
one or more of the following additional safeguards :
( A) The use of separate engagement teams ;
( B ) Procedures to prevent access to information ( eg, strict physical
separation of such teams, confidential and secure submission of data) ;
( C ) Clear guidelines for members of the team to face the problems of
security and confidentiality ;
( D ) The use of confidentiality agreements signed by employees and
partners of the company, and
( E ) Regular review the application of safeguards by a senior individual
not involved with relevant client engagements.

2. 220.5 Where a conflict of interest creates a
threat to one or more of the basic principles,
including objectivity, confidentiality, or
professional behavior, that can not be
eliminated or reduced to an acceptable level
through the application of safeguards, a
professional accountant in public practice
shall not accept a particular engagement or
should resign from one or more conflicting
engagement.

3. 220.6 Where a professional accountant in
public practice has requested consent from
the client to act for another party ( which may
or may not be a client ) in connection with a
matter where their respective interests in the
conflict and the agreement that has been
rejected by the client, the accountant
professionals in public practice shall not
continue to act for one party in a conflict of
interest so important.

4. SECTION 230
Second Opinion
230.1 Situations where a professional accountant in public
practice are required to provide a second opinion on the
application of accounting, auditing, reporting or other
standards or principles specific circumstances or
transactions by or on behalf of a company or entity that is
not a client may pose a threat to compliance with the
fundamental principles. For example, there may be a threat
to professional competence and care in circumstances
where the second opinion is not based on the same set of
facts that were made available to the existing accountant
or is based on inadequate evidence. The existence and
significance of the threat will depend on the state of
demand and all the other available facts and assumptions
relevant to the expression of professional judgment.

5. 230.2 When asked to provide such an opinion, a
professional accountant in public. Practice should
evaluate the significance of any threats and apply
safeguards when necessary to eliminate them or
reduce them to an acceptable level. Examples of
protection include client permission to contact
the existing accountant, describing the
limitations surrounding any opinion in
communications with the client and providing the
existing accountant with a copy of the opinion.

6. 230.3 If the company or entity seek the
opinion will not permit communication with
the existing accountant, a professional
accountant in public practice shall determine
whether, taking all circumstances into
account, it is appropriate to provide the
opinion sought.

7. 230.3 If the company or entity seek the
opinion will not permit communication with
the existing accountant, a professional
accountant in public practice shall determine
whether, taking all circumstances into
account, it is appropriate to provide the
opinion sought.