If a member lacks sufficient competence to complete a job, what should they do?

When a member lacks sufficient competence to complete a job, the appropriate course of action is to engage an associate to assist, as well as to assess whether withdrawal from the engagement is necessary. This approach aligns with the ethical guidelines established for Certified Public Accountants, which emphasize the importance of professional competence and due care.

In engaging an associate, the member ensures that there is someone with the necessary skills and expertise to handle the tasks effectively, maintaining the quality of the services provided to the client. Collaboration can enhance problem-solving and ensure that all aspects of the work are performed competently.

Additionally, the member must evaluate whether they can still meet the professional standards expected of them in the engagement. If the member determines that they cannot adequately fulfill their responsibilities, they have an ethical obligation to withdraw from the engagement. This helps protect the interests of the client and maintains the integrity of the profession.

Thus, the combination of seeking assistance and considering withdrawal embodies a responsible and ethical response to a situation of insufficient competence. The member prioritizes both the quality of service provided to the client and adherence to the ethical standards of the profession.