The finance director of Blod Co, Uma Thorton, has requested that your firm type the financial statements in the form to be presented to shareholders at the forthcoming company general meeting. Uma has also commented that the previous auditors did not use a liability disclaimer in their audit report, and would like more information about the use of liability disclaimer paragraphs. Required: (b) Discuss the ethical issues raised by the request for your firm to type the financial statements of Blod Co. (3 marks)