Wendy has been the engagement partner (Auditor) on the Ace Limited audit for a number of years. Some time ago, Ace's long-standing company secretary retired and Ace took six months to find a replacement. At Ace's request, Wendy performed company secretarial duties for this period of time.

For the above independent situation, Discuss any professional standards and regulatory requirements breachedand explain possible alternative courses of action that the auditor should have taken in order to properly discharge their professional responsibilities.