(c) non-consolidated entities under common control. (4 marks)

(c) non-consolidated entities under common control. (4 marks)

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(ii) equipment used in the manufacture of Bachas Blue; and (4 marks)

(ii) equipment used in the manufacture of Bachas Blue; and (4 marks)

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6 (a) Explain the term ‘money laundering’. (3 marks)

6 (a) Explain the term ‘money laundering’. (3 marks)

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(b) Comment on the need for ethical guidance for accountants on money laundering. (4 marks

(b) Comment on the need for ethical guidance for accountants on money laundering. (4 marks

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