ACCA/CAT

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（b） （i） Contrasting roles

Joint professional and organisational roles are common to most professionals （medical professionals，for example）. Although the roles are rarely in conflict，in most cases it is assumed that any professional’s primary duty is to the public interest rather than the organisation.

Organisational role

As a member of the staff of Fillmore Pierce，Anne is a part of the hierarchy of an organisation and answerable to her seniors. This means that under normal circumstances，she should comply with the requirements of her seniors. As an employee，Anne is ultimately accountable to the principals of the organisation （the partners in an audit firm or the shareholders in a company），and，she is subject to the cultural norms and reasonable expectations of work-group membership. It is expected that her behaviour at work will conform to the social and cultural norms of the organisation and that she will be efficient and hard working in her job.

Professional role

As an accountant，Anne is obliged to maintain the high professional and ethical standards of her profession. If her profession is underpinned by an ethical or professional code，she will need to comply with that in full. She needs to manage herself and co-ordinate her activities so as to meet professional standards. In this，she needs to ensure that she informs herself in current developments in her field and undertakes continuing professional development as required by her professional accounting body. She is and will remain accountable to her professional body in terms of continued registration and professional behaviour. In many cases，this accountability will be more important than an accountability to a given employer as it is the membership of the professional body that validates Anne’s professional skills.

（ii） Tensions in roles

On one hand，Anne needs to cultivate and manage her relationship with her manager （Zachary）who seems convinced that Van Buren，and Frank in particular，are incapable of bad practice. He shows evidence of poor judgment and compromised independence. Anne must decide how to deal with Zachary’s poor judgment.

On the other hand，Anne has a duty to both the public interest and the shareholders of Van Buren to ensure that the accounts do contain a ‘true and fair view’. Under a materiality test，she may ultimately decide that the payment in question need not hold up the audit signoff but the poor client explanation （from Frank） is also a matter of concern to Anne as a professional accountant.

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