Free register template · Accounting

Conflict of interest and gifts register

A conflict of interest and gifts register records each time someone in the firm has an interest that could affect their advice, or gives or receives a gift or hospitality, with how it was handled. Professional bodies and regulators for accountants, tax agents and brokers expect conflicts to be identified, declared and managed, and this register is the record.

Updated November 2026 · PDF, Word and CSV · Free to use, don’t resell

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Check this template against your local regulations and your own policies before you use it.

Business
Kept by
Last reviewed

One row per declaration. Declared by: the person responsible for it.
Status: Declared, Managed, Declined or returned or Closed.
Type: Conflict of interest, Gift received, Gift given, Hospitality received or Hospitality given.
In Wikidoc, whoever is in Declared by is reminded on their Home page before Next review (30 days ahead).

Declaration	Type	Date	Other party	Estimated value	How it's managed	Declared by	Reviewed by	Status

Common questions

What should a conflict of interest register include?

Who declared it, the date, the client or other party, what the interest or gift is, its rough value, how it's being managed and who reviewed it. Ongoing conflicts also need a date to check them again.

Do accountants have to keep a gifts register?

Professional codes, such as IFAC's code of ethics that many accounting bodies adopt, expect firms to identify and manage threats from gifts and hospitality. Whether a written register is required depends on your body and country, but it's the usual way to show it.

How do you manage a conflict of interest?

Declare it, then decide what reduces the risk, such as telling the client and getting their consent, having someone else do the work, or declining the engagement. Record the decision and review it if things change.

Does keeping this register mean my firm is compliant?

No. It's a record your professional body or regulator may ask to see, not proof you meet their rules. Check the code of ethics and rules for your profession and country.

Can I keep the conflicts register in Wikidoc?

Yes, on the Team plan. Get started opens a private Conflicts and gifts register with these fields. Whoever declared an ongoing conflict is reminded on their Home page 30 days before its review.

Conflict of interest and gifts register

How to use this template

Use it in Wikidoc

Open it in Wikidoc

Make the fields yours

Get reminded on Home

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Common questions

What should a conflict of interest register include?

Do accountants have to keep a gifts register?

How do you manage a conflict of interest?

Does keeping this register mean my firm is compliant?

Can I keep the conflicts register in Wikidoc?

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