a. You are appointed the auditor of Baba Ltd, a producer of golf equipment. While on the premises carrying out some audit work, you are offered a new set of golf clubs in appreciation of your work to date.
b. You discover that your client, Black Ltd, has underestimated its income on its tax return. You ask the company to submit an amended return but it refuses.
c. You approach one of your friends, who works for a lending institution, for an unsecured loan. You have been unable to obtain a loan elsewhere. Your friend approves the loan.
d. You are on the local council works committee. It is considering a number of tenders for a park upgrade. Your best friend has submitted a tender, and you argue strongly in favour of that tender.
e. You have been approached to be on the board of directors of a large regional business. Your spouse is employed as a manager within the company.