- 4 Marks
AAA – April 2022 – L3 – Q1a – Rules of professional conduct
Evaluate four factors that determine the significance of a breach of the IESBA Code of Ethics.
Question
When a firm concludes that a breach has occurred, the firm shall terminate, suspend or eliminate the interest of the relationship that caused the breach and address the consequences of the breach.
Required: Evaluate FOUR (4) factors that determine the significance of a breach of the IESBA code of ethics. (4 marks)
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