QUESTION 4 The following situations have been referred to your firm's ethics partner by other partners in the firm.

A Berhad (A) The external audit team from your firm is working on the current year's audit at A's head office. On each day of the audit, the audit team eats lunch, free of charge, with A's financial controller in the company's staff canteen.

B Berhad (B) B's financial controller unexpectedly left B last month. B's directors have requested that Salmah, the audit senior assigned to the B audit, assists the company with the preparation of its financial statements before the external audit starts.

C Bhd (C) Your firm has provided audit and non-audit services to C since the year ended 30 June 2017. In recent years your firm has earned the following fees from C: Year ended 30 June:

Year ended 30 June: Audit services Recurring non-audit services RM'000 RM'000 2019 1,700 900 2020 1.800 1,000 C has significant growth plans and consequently the engagement partner anticipates your firm will earn the following fees from C going forward: Year ending 30 June: Audit services Recurring non-audit services RM'000 RM'000 2021 2,500 1,200 2022 2,800 3,000 Your firm's total annual fee income is RM57 million in each year