Which action best aligns with maintaining independence when potential conflicts exist and a rotation could help?

• A. Immediately terminate the engagement and avoid any further work.
• B. Ignore potential conflicts to avoid disruption.
• C. Seek supervision or rotation if independence may be compromised, and document the consideration.
• D. Pretend there is no conflict and proceed.

Answer: (C)

Maintaining independence means staying objective and avoiding threats that could bias your judgment when there’s a potential conflict of interest. If a conflict could arise and rotating staff or bringing in supervision would help keep that objectivity intact, the best move is to pursue supervision or a rotation and to document the consideration. This approach helps by introducing fresh perspectives, reducing familiarity threats, and ensuring there is a clear, auditable path showing how the independence concerns were addressed.

Terminating the engagement right away can be excessive or counterproductive if the risks can be managed with rotation or supervision. Ignoring potential conflicts misses a real threat to independence, and acting as if there’s no conflict ignores the standards that require objective decision-making. Documenting the consideration provides accountability and a traceable record that due diligence was performed and appropriate steps were taken to preserve independence.