The correct answers are: Integrity, objectivity and independence, confidentiality, conflicts of interest; Threats to the independence and objectivity of auditors; The provision of other services to audit clients.

The ACCA's Code of Ethics and Conduct does not deal with the qualifications of persons appointed as finance directors to listed companies (the ACCA's Rulebook does not deal with this issue at all except to the extent that in general, members should not take on work which they are not competent to perform). Nor does it deal with the academic qualifications of persons seeking to become student members of the ACCA - this is dealt with in legislation and other ACCA regulations.