Khan & Associates Inc. has been the auditors of Suspro Limited, a JSE listed company, since its incorporation in 1980. Over the years, various audit partners have been assigned to this engagement, such that no individual audit partner has held the role for longer than 10 years. From 2005, no individual audit partner from Khan & Associates Inc. has held the role for longer than 5 years.

Required: Discuss the ethical concerns you may have with the audit firm auditing this client. Focus your discussion on the Conceptual Framework Approach. (5 Marks - 7.5 Minutes).