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

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