What should a partner do if offered a role with a client company?

When a partner is offered a role with a client company, it is crucial for them to inform the firm about this potential employment. This action helps to maintain transparency and manage any potential conflicts of interest that may arise from the partner's dual roles. The nature of the relationship between the firm and the client, along with ethical considerations, requires that all parties are aware of any changes that could impact the firm’s independence and objectivity.

By informing the firm, the partner allows for a discussion about the implications of accepting the role, including how it might affect current or future engagements with the client in question. This step is essential not only for compliance with professional standards and regulations but also to uphold the integrity of the audit process.

Choosing to ignore the offer or make independent decisions without notifying the firm could lead to ethical breaches and undermine professional trust. Similarly, seeking client approval without the firm's knowledge may not address the necessary internal considerations and could still pose conflicts of interest. Thus, making the firm aware of the potential employment is the most appropriate course of action in this situation.