Q2 SD21-how to write an ethics question to earn mark

Dear Sir,

I do not know how to write to earn 1 full marks for each point in ethics question.

For the Q2, SD21 (6 mark + 2 mark) , how many marks would I be marked if I wrote as bellow:

Mr Raavi and Mr Mal are both bounded by ACCA code of ethics. Although Mr Raavi is a student accountant, he is bound by the same ethics code as a qualified accountant. They has a duty to ensure that FS are fair, transparent and comply with accounting standard.

Mr Raavi is incorrect when he included in profit or loss the foreign exchange gains arising on the re-translation of a foreign subsidiary which is held for sale. This is a breach of ethics principle of professional competence.

Although Ms Malgun is an expert in IFRS® standards, she did not comment on this incorrect accounting treatment of the foreign exchange gains. This is a breach of ethics principle of integrity.

Mr Malgun should not have left the preparation of FS to Mr Raavi as he is a student and has only joined company for 3 months. Preparation of FS is complicated and under significant pressure; she has delegated this task to Mr Raavi without responsibility. This shows a breach of ethics principle of professional competence and due care.

Mr Raavi is on on a temporary employment contract which can be terminated without reason . The fear of dismissal by Mr Raavi rasies an intimidation threat.

Mr Malgun has self interest because she is partly remunerated through profit related pay. The motivation of achieving performance target may affect the his objectivity.

Mr Raavi should attend regular training and professional courses to ensure that the knowledge is kept up to date and he can carry out work in accordance with the relevant professional standard.

Thank you so much!