1. Explain ATO requirement's for businesses regarding GST registration.

2. Explain under what circumstances consolidated accounts must be prepared.

3. Discuss key ethical considerations for a professional accountant in evaluating interests and relationships that may create a conflict of interest and provide three examples of situations which could result in a conflict of interest for a professional accountant.

4. Discuss two ethical practice mechanisms that an accountant working in a large accountancy firm could take to prevent unauthorised disclosure of confidential information when performing professional services related to a particular matter for two or more clients whose interests with respect to that matter are in conflict.