Emma works for a mid-sized CPA firm and has been involved in audits of the firms most important client for 4 years. She recently went on a Continuing Education Course that looked in detail at the AICPA Code. She has now become concerned that her team is not paying enough attention to possible conflicts of interest, and would like to somehow suggest that they would benefit from studying the Code.

a) How would you advise Emma to make this suggestion? What should she say to make it clear that consideration of possible conflicts of interest is very important?

b) What pushback do you think she might get? How should she plan to counter?