2 There area variety of ethical issues relating primarily to competence and integrity that Sheridan faces a Is Aran Sweaters assisting O’Neil to avoid income taxes in Achill Island either • by funnelling €4.8 million to a Swiss company rather than to O’Neil in Achill Island or • by understating both the €3 million wool supply cost and the €16.8 total revenue amount b Is Aran Sweaters assisting senior executives of O’Neil to enrich themselves at the expense of the shareholders of O’Neil? c Are the accounting records of Aran Sweaters properly reflecting the underlying activities