Problem
Yan is a recent graduate working in the tax department of a mid-sized chartered accountancy firm where most of the staff are members of CA-ANZ. Yan recently started work on a task which forms part of the tax compliance services provided for an important client. Yan discovers from the client file that the client is also an audit client of the firm.
Yan began to complete the company tax return and found several potential issues. The company makes many sales online over the internet. There seems to be a disproportionately high number of transactions going through in different jurisdictions in the early hours of the morning. Furthermore, Yan can see various journal entries that have narratives indicating that the place of supply is somewhere she knows to be within an offshore tax haven. Also, the sundry expenses account seems to have some very small items with the narrative of 'petty cash'.
Yan is not sure whether further information is required and whether these items are too small to bother her manager with. However, after some deliberation, Yan emails her manager, who subsequently telephones her in response, suggesting Yan, her manager, and the client, have a face-to-face meeting. Yan looked forward to the meeting as she thinks it will be a really good experience for her. However, once there, she finds the client to be very demanding, and it turns out they want assistance from the firm in discussions they have commenced with the tax authority (Inland Revenue) over an ongoing dispute. Yan's manager instructs her to work with the client. This leaves Yan somewhat concerned and feeling unsure of what to do.
Task
Yan approaches you as a confidential ethical counsellor of CA-ANZ. Drawing upon the AAA Model, you should provide advice to Yan as to her options, recommending a defensible course of action for her to take. Use of relevant cases.