For my response posts, Do you agree with your classmate's rationale about why the AICPA includes job offers in their conflict-of-interest guidelines? What is another possible reason?Do you agree with your classmate's post in terms of why this situation is considered a violation? How would you respond if you were put in this situation?

A job offer from an audit client can turn into a conflict of interest or an independence violation when a situation that impairs the auditor's objectivity and personal judgement is created (Seto, Tapajna 2020). Since a job offer from a client would create interest in the success of the client it will either in fact or perception, impair the auditor's independence. Auditor's are supposed to remain objective and independent in fact and perception according to the AICPA Code of Conduct, and when there is an opportunity for an auditor to join a client company the auditor's perceived independence is questioned. Their independence becomes questioned due to the auditor benefitting by providing a more favorable opinion or the perception they will benefit from providing a more favorable opinion. The AICPA includes job offers in their conflict of interest guidelines because job offers can create these conflicts by possibly impairing an auditor's judgement. A client offering a job to an auditor can create an independence violation due to the auditor's newly found interest in the success of the client. Due to the vested interest in the client an auditor could provide a more favorable opinion ultimately damaging their objectivity and breaking the AICPA Code of Professional Conduct (Seto, Tapajna 2020). By including job offers in the conflict of interest guidelines it makes accountants/CPAs aware of potential situations that have the capability of impairing their judgement, and makes them consider whether a job offer would create a conflict of interest and compromise their Code of Conduct principles. The accounting professional's conflict of interest reporting requirements are to fully disclose the conflict to the firm, remove themselves from the engagement, document communication around the conflict, and make a decision on the offer. If the auditor wishes to continue on the engagement they must decline the offer