A&A $$ renowned for its diverse client base and quality audit $$ is a one of the largest audit firms in the country. Although other audit firms such as Tongaat Hulett have suffered scandals in recent years, A&A remained scandal$-$free. The firm assured the public of its commitment to independence, competent and quality service. Below are three A&A auditing clients. Build Strong Limited Build Strong Ltd $($Build Strong$)$ is a construction company listed under the construction and materials sector of the Johannesburg Stock Exchange. The company says it complies with all the recommended practices of King IV$.$ On $16$ June $2023,$ the CEO Kevin Marks stepped down, upon which the Board appointed Sam Marks, the son of the former CEO. The financial year of the company is December. The company has had some difficulty in maintaining financial stability in recent years; however, the current year has seen growth in profits, a recovery from the COVID$-19$ pandemic and a good performance amid the current tough economy. As a result, the Board awarded the executive directors lucrative remuneration packages. In August $2023,$ the previous auditors resigned, citing nonpayment of their $2022$ audit fees and the CFO$$s refusal to grant access to certain financial data for the audit. Sam indicated that the reason for unpaid fees is that the audit team was slow in their execution, taking four months to complete the audit. Sam has been best friend with Kaylee Naidoo who is a partner at A&A$.$ Build Strong does not have an audit committee and as a result Sam decided to appoint A&A as the external auditors for the $2023$ financial year with Kaylee as the engagement partner. Build Strong paid a deposit for the services to be rendered to ensure that the engagement letter would be signed. Sam indicated that the A&A team is prohibited from contacting the previous auditors. Kaylee is highly experienced and knowledgeable in the industry. She is the current engagement partner of Home Inc $($Pty$)$ Ltd$,$ a medium$-$sized development company that Build Strong is planning to take over. Sam advised that there may be $$something in it$$ for Kaylee if she is able to assist in making the deal happen and ensure that the profits of Home Inc are not as high as one would expect. $(20)$ BCompt$\_$AUD$3\_$ASG$\_2024$ Regenesys Business School $3$ Required Discuss the aspects Kayee should have considered with respect to the integrity of key management and those charged with governance, prior to accepting Build Strong as a client.