Professional Ethics Referral -help!

I really thought I'd done enough but it seems not! I have two areas that are tricky, Conflict of Interest and why Professional and Technical Competence is important. Also money laundering checks but that is straight forward.

The problem with the Conflict of interest came up in this senario:-

'You are a govenor for a school and your friend is a builder who is quoting to the school for work. Builder asks you to put in a good word for him.'

I highlighted Objectivity and Independence being at risk and apprearance of independence an issue.

I can see how I could have mentioned familiarity threat but other than that can't see how else this could extend the 'conflict of interest issue'.

I can see plenty in the books about client/member conflicts but....!

Also can't find a thing in our notes or text books re 'Why Prof T & C is important' just a one line about employers being caused problems if errors occur.

It is obvious to me that there is an importance for integrity of info provided and responsiblity to employer/client, tax bodies and public - but these are my words.

Any help appreciated!
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