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(b)   This raises the issue of a textbook solutions to the public and a duty to a client. On the one hand, the code of ethics is based on the premises of credibility, professionalism, quality of service and confidence. The code of ethics states that accountants must maintain a sense of duty to the public interest. The public includes government. To discover an error and not report it may give you a sense that you have let down your responsibility to maintain a professional approach to your work, and a contribution in helping to establish textbook solutions in the accounting profession and a credible and fair application of the tax system. On the other hand, you have a duty to your client. Generally, you may feel that you have done all that you can by requesting that they resubmit the return. It is a hard decision to report a client and you may feel that you prefer to extinguish your relationship to the client. It is probably in your best interest not to deal with such people anyway. Maybe a letter to your client outlining their responsibility, your responsibility and the consequences of their actions would help convince them and put you at ease that you have communicated with them fully and test bank shop in writing about the situation.

(c)   It is textbook solutions that you placed your friend in this position. Given that no other institution approved the loan suggests that you received the loan because you were a friend rather than because you should have received a loan under the lending institution’s guidelines. The code states accountants should act with competence and due care. It seems that the person giving the loan has breached this. The person has also breached the public interest, integrity, objectivity and independence.

(d)   In this situation it would have been appropriate to declare a conflict of interest and leave the meeting. By not doing this and arguing in favour of your friend’s tender it is unclear as to whether you are arguing for it because you strongly believe it is the best tender or because it is your friend. Your objectivity is impaired. test bank shop you could argue that you are independent in mind, you would not be seen to be independent by third parties. It would seem that integrity, objectivity and independence would be breached.

(e)   The code states that you maintain independence. This means that you not only have to be independent of mind but also independent in the eyes of third parties. You would need to consider whether you could actually remain objective in dealing with the issues and act in the good of the company as a whole. The fact that your partner is a manager in the business may bias your thinking on some or all of the issues put before the test bank shop. (You could excuse yourself from those issues that had a direct effect on your partner but overall most issues would have an indirect effect.) Taking on the position may also have a negative effect on your integrity. A further issue is that of confidentiality.

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