Pearl Lance works with a KPMG, an accounting firm, as a tax consultant. She is the leader of the firms team of tax experts helping Elorm Plc, one of the firms client companies, to complete and file its tax return for the 2022 fiscal year. Last week, the Managing Director of Elorm Plc demanded that Pearl Lance uses whatever methods possible to arrive at a lower tax liability and file that lower tax return with the tax authority. a. State the facts (what is happening in the short narrative) and identify which fundamental principle of professional ethics are breached if she yields to the demands of the managing Director. Explain how these ethics are breached

b. Which threats to compliance with the fundamental principles can be identified. Explain how.

c. Which factors can be considered in resolving ethical conflicts. Explain