please guide me on how to anwer this, thank you so much tutor!! youre the best!!

Ahmad is an ICAEW Chartered Accountant working as a senior tax adviser for a firm of

accountants. He had a meeting with Seng Joo, a potential new client who has an unincorporated

business. Seng Joo plans to expand his business. He is not satisfied with the services provided

by his current tax adviser. As such he approaches Ahmad's firm to ask them to be his new tax

adviser.

Required:

Identify two fundamental principles that Ahmad's firm should consider. Explain the procedures

that Ahmad's firm should follow before they accept Seng Joo as their new client.