This 20-mark question was based on a manufacturer of luxury mobile phones, LV Fones Co, and addressed the syllabus area of professional ethics.

Part (a) for 5 marks was unrelated to the scenario and required five threats from the ACCA’s Code of Ethics and Conduct along with an example for each threat.

This part of the question was very well answered by the vast majority of candidates with most scoring full marks.

A significant minority of candidates confused the requirement for threats with that of the fundamental principles and hence provided answers in relation to objectivity, integrity, confidentiality, professional competence and due care and professional behaviour; unfortunately these answers gained no marks. In addition some candidates did not provide an example of each threat, choosing instead to explain the threat in more detail, however this was not what was required.