Alex practices as an ICAEW Chartered Accountant in Selangor. Recently, through the recommendation of his friend, he met Joanne, a potential new client who has an unincorporated business. Joanne has a plan to expand her business and is currently seeking for advice from professional accountant concerning business tax matters.She previously engaged John as her tax advisor. However, due to differences in opinion, she decided to discontinue the service from John and in turn asking Alex to be her new tax advisor.

Required:

What are the factors that Alex should consider before accepting Joanne as his new client? Discuss.