The Guernsey Financial Services Commission published two thematic reports reviewing the management of conflicts of interest across the investment and fiduciary sectors. It found that, in general, firms appropriately identify, manage and record conflicts that arise in the course of business. The reviews note that firms commonly use a combination of policies, procedures and periodic training, and highlight positive examples where firms record the specific controls implemented to manage each conflict. The Commission encouraged all firms to consider the relevant report, including the “areas to consider” and the appendix listing types of conflicts to assess when reviewing, updating or revising their policies, procedures and controls.