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6 Companies should be ready to enter into dialogue with institutional investors. The AGM should be used to communicate with investors and encourage their participation. Institutional investors have a responsibility to make considered use of their votes. The recommendations applicable to the accounts and audit are as follows. 1 The board should present a balanced and understandable assessment of the company's position and prospects. 2 The board should maintain a sound system of internal control to safeguard shareholders' investment and the company's assets.

Define and apply the conceptual framework. • Discuss the sources of, and enforcement mechanisms associated with, ACCA's Code of Ethics and Conduct. • Discuss the requirements of professional ethics and other requirements in relation to the acceptance of new audit engagements. • Discuss the process by which an auditor obtains an audit engagement. • Explain the importance of engagement letters and state their contents. Exam Context Ethics is likely to appear frequently in the exam, most probably in questions where you have to apply your knowledge to a specific scenario.

1 The ACCA code takes a conceptual and principles-based approach to ethics. Their view, in line with IFAC, is that it is not possible to give rules for every possible ethical dilemma. A conceptual framework that requires members to identify, evaluate and address threats to compliance with the fundamental principles, rather than merely comply with a set of specific rules which may be arbitrary, is, therefore, in the public interest. 2 Threats (a) Self-interest threat Occurs when a firm of a member of the assurance team has some financial or other interest in an assurance client.

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