Ethics

Hello.
On tuesday I am going to set for exame but I am so confused because what I studied in the book can’t apply on kit questions I have some questions kindly give the answers as soon as possible

1) Does IFAC responsible for promotion of ethical education standards.? Yes. No
2) all gifts and hospitality offered to a professional accountant by a client pose an ethical threat and should be declined? Right or wrong
3) A works in H&R department of CBA company.one of the role of her is to offer advice to employees of the company who are experiencing personal difficulties such as stress, personal relationship problems and other matters affecting their work, A provide guidance on a one-to-one and confidential basis often referring employees to consultants or organisation that can provide specialist advice. What is the role of A in CBA company. Options:: ( Mentor, counsellor, coach, buddy)

Kindly reply me as soon as possible. After 3 days I will set for exame