provision of non-audit services

Accounting and bookkeeping services that are routine or mechanical: (a) Involve information, data or material in relation to which the client has made any judgments or decisions that might be necessary; and (b) Require little or no professional judgment. Examples of services that might be regarded as routine or mechanical include: • Preparing payroll calculations or reports based on client-originated data for approval and payment by the client. • Recording recurring transactions for which amounts are easily determinable from source documents or originating data, such as a utility bill where the client has determined or approved the appropriate account classification. • Calculating depreciation on fixed assets when the client determines the accounting policy and estimates of useful life and residual values. • Posting transactions coded by the client to the general ledger. • Posting client-approved entries to the trial balance. • Preparing financial statements based on information in the client-approved trial balance and preparing related notes based on client-approved records.

Thanks. one more thing, how much is expected to be written for risks? how much is enough? I'm adopting this strategy for these questions: - materiality- by value -relevant accounting treatment. - supporting evidence/link from the scenario. - say the risks i.e. under/overstatement or lack of disclosures. hope this is enough (regardless of the length of the sentences).

Have you watched Steve's lecture? https://opentuition.com/acca/aaa/acca-aaa-revision-lectures

That's a wonderful lecture! perhaps I overlooked it because of the rush with revision questions. I have to watch it all now. SMAR- That's a good mnemonic from Steve and surely I will be saying that to someone I love as you said hahaha. Thanks.