Question about other professional issues

Other professional issues might include, for example: - matters relating to client/engagement acceptance other than ethics (e.g. regarding the tendering process, due diligence/KYC procedures) - quality management issues (see the chapter in the notes - "ethics" is only one component of a system of quality management - auditor liability. It will depend on the scenario of course, but I would say that matters of quality management are most often examined in this context. This is very relevant to AAA since the issue of the ISQMs (that are not examinable in AA) - see the Syllabus Area C articles here https://www.accaglobal.com/pk/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles.html