Question 4a i
Marking Guide
Evaluation of advertisement
Generally 1 mark per comment
– Advertising not prohibited but must follow ACCA guidelines
– Cannot be misleading/exaggerated claims
– Exaggerated claim re size
– Unprofessional claim re ‘most professional’
– Cannot guarantee improvements/tax saving
– Second opinions
– Introductory fee
– Audit and non-audit services
– Fees not approved by ACCA
– Improper reference to ACCA
max marks 8