This 20-mark question was based on Rose Leisure Club (Rose) and tested candidates’ knowledge of ethical principles and substantive procedures.

Part (a) was for 5 marks and required the identification and explanation of five fundamental ethical principles.

This question was unrelated to the scenario and was knowledge based, candidates’ performed very well, with many scoring full marks.

Ethics questions are usually popular and well answered by candidates. The vast majority of candidates confidently identified the five principles, where they did not score full marks was normally due to a failure to adequately explain the principles or because they gave incorrect explanations.

Often the principle of integrity was explained with the objectivity explanation and vica versa; this would have not scored well. In addition a small minority of candidates gave ethical threats such as self-review and self-interest rather than the principles, this may have been due to a failure to read the question properly.