Question 50 Which of the following is an example of an "other member" according to the Code? An unemployed member A non-member A member who is both in business and in public practice A nonmember CPA candidate None of the above

QUESTION 3 The IFAC international Ethics Standards Board for Accountant (IESBA) Code of Ethics for Professional Accountants set out the five fundamental principles of professional ethics and provides a conceptual framework for applying those principles. Professional Accountants must apply this conceptual framework to identify threats to compliance with the principles, evaluate their significance and apply appropriate safeguards to eliminate or reduce them so that compliance is not compromised. Required: Explain FIVE major threats identified in the code of ethics giving ONE example of each.

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Which types of employees are most likely to be entitled to representation in an interview? A. Employees of public companies. B. Union employees. C. Government employees. D. Executives and other high-level employees.