1.1 CIMA's code of ethics establishes a conceptual framework that requires a professional accountant to identify, evalua

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1.1 CIMA's code of ethics establishes a conceptual frameworkthat requires a professional accountantto identify, evaluate, and address threats to compliance with thefundamental principles. Theconceptual framework approach assists professional accountants incomplying with the ethicalrequirements of this code and meeting their responsibility to actin the public interest. There are avariety of threats that can impact an auditor’s compliance to thefundamental principles of thecode. List and explain these 5 threats1.2 The fundamental ethical principles that all charteredaccountants and registered auditors shouldcomply with are laid down by the SAICA and IRBA code ofprofessional conduct. You are requiredto identify and provide a brief explanation for each of thefundamental ethical principles