Actual or perceived conflicts of interest can damage the reputation of the Skating sports, the ISU, and the concerned individuals. 

The ISU Code of Ethics says that:

11.1 Persons subject to this Code of Ethics shall avoid any conflict of interests and refrain from placing themselves in any situation which could reasonably be conceived to create a conflict of interests. 

11.2 Persons subject to this Code of Ethics shall: 

a) promptly disclose a personal interest in any situation that could reasonably be considered to involve a conflict of interest; 

b) abstain from making or influencing decisions involving personal or family gain or public acclaim; 

c) refrain from providing undue favors to third parties or their own ISU Member.

Article 11 also sets out examples by way of guidance to Officials and ISU Members. 

It is the responsibility of each Official assigned to serve as a member of a Technical Panel or as the Referee or as a Judge to assess whether they could be perceived to be in a conflict of interest situation. In case of doubt, they shall promptly address the situation with the Vice President for Figure Skating to determine whether a potential conflict of interest exists. It is important to note that not only actual conflicts of interest need to be avoided, but specifically also situations which could reasonably appear as conflict of interest to any third party.

Officials shall inform the ISU Vice President for Figure Skating in writing at their earliest convenience of any potential conflict of interest situation the Official may have. If such a conflict of interest arises or seems likely to arise, the concerned Official must report this situation on the ISU availability form. If the conflict of interest or the likelihood of a conflict of interest situation arises only later or during the ongoing ISU season, the ISU Vice President for Figure Skating shall be informed in writing immediately by the concerned Official and/or their ISU Member.

Office Holders must declare any conflicts of interest (including potential or perceived conflicts of interest) to the Skating Integrity Unit via the Disclosure of Conflict of Interests form.