(5 Marks) (c) A client's affairs should not be disclosed to third parties. However where a client has been guilty of an unlawful act, to whom should the auditor disclose this, and in what order ? (5 Marks)Question 2 You have recently been appointed as auditor to Johnson Pic; a company whose shares are traded on the Stock Exchange. The Directors of Johnson Plc have recommended that you perform the following services . (1) The statutory audit of the annual financial statements. (11) Taxation services, and Consistency services in respect of the implementation of a new information technology system Your firm has not acted for Johnson Plc before but does act as auditor for one of the major competitors