(a)

Advertisement
– Advert reflects adversely on other professional accountants
– Misleading with regards to size of firm
– Misleading comments regarding expertise of tax team
– Threat to professional behaviour by guaranteeing to save tax
– Lowballing – self-interest threat and threat to professional competence and due care
– Potential self-review threat from business advice
– Free consultations permitted
– Remove misleading claims from advert
– Separate teams for audit and other services advertised
Maximum marks 7