Read the passage below and answer questions that follow

Tilson plc ('Tilson') is a company listed on the London Stock Exchange. It is has recently acquired a new subsidiary company, Inka, which is located in Europe and has a two-tier board structure. It is intended that Inka will continue to operate independently, and a representative from each of its boards will report to the board of Tilson. You are the Company Secretary of Tilson and are assisting the board in developing an appropriate governance framework to take account of the addition of Inka to the group. In addition, the Chairman of Tilson, Alex Ross, has been invited to join the board of a UK charity and has asked you for some advice in this regard.

3.1 Briefly discuss the strengths and weaknesses of both unitary and two-tier board structures in the context of the above passage

3.2 What is the Board's Role in Corporate Governance and how does that differ from Management's role? (10)

3.3 Write short notes on:

(i) Social and ethical accounting. (5)

(ii) Relationship between organization structure and ethics. (5)