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Same with me… What puzzled me most was the professional skill ‘skepticism’. If its a press release, how can I express it and not spoil the press release, which is prepared for public, and sceptical expressions would not make it look right in the eyes of people. If this should have been briefing notes, or something for the top management – yes, I could have expressed scepticism… Don’t know, probably I just misunderstood the requirement…
IFRS 13 was asked in details and additionally uncertainty problem of making FVs.
I was really confused with the ethics question. The exhibit was describing money laundering and fraud, but these are more criminal offenses than ethics issues. Aren’t they? And the ethics issues should have been described from the chief accountant perspective, while most of the issues were concerned with the financial director.. I completely mixed this question. I wrote some thing I could relate to the specifically CA ethical issues and described what I remembered from the law syllabus knowledge what to do when you suspect money laundering, but I’m really struggling to guess, what they really wanted us to write here for 10+2 prof. marks…