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Section A-This ONE question is compulsory and MUST be attempted

The investigation later found that Shazia Lo had been continually instructed,against her judgement,to report fi gures she knew to be grossly optimistic.When she was offered the large personal bonus in exchange for her silence,she accepted it because she needed the money to meet several expenses related to her mother who was suffering a long-term illness and for whom no state health care was available.The money was used to pay for a lifesaving operation for her mother and also to rehouse her in a more healthy environment.Shazia Lo made no personal fi nancial gain from the bonus at all(the money was all used to help her mother)but her behaviour was widely reported and criticised in the press after the collapse of the company.

The investigation found that the auditor,JJC partnership(one of the largest in the country),had had its independence compromised by a large audit fee but also through receiving consultancy income from ZPT worth several times the audit fee.Because ZPT was such an important client for JJC,it had many resources and jobs entirely committed to the ZPT account.JJC had,it was found,knowingly signed off inaccurate accounts in order to protect the management of ZPT and their own senior partners engaged with the ZPT account.After the investigation,JJC's other clients gradually changed auditor,not wanting to be seen to have any connection with JJC.Accordingly,JJC's audit business has since closed down.This caused signifi cant disturbance and upheaval in the audit industry.

Because ZPT was regarded for many years as a high performing company in a growing market,many institutional investors had increased the number of ZPT shares in their investment portfolios.When the share price lost its value,it meant that the overall value of their funds was reduced and some individual shareholders demanded to know why the institutional investors had not intervened sooner to either find out what was really going on in ZPT or divest ZPT shares.Some were especially angry that even after the first restatement was announced,the institutional investors did not make any attempt to intervene.One small investor said he wanted to see more 'shareholder activism',especially among the large institutional investors.