Ethics

1. Any fee gives rise to self-interest - the amount is relevant to evaluating the threat. 2. You can say "ACCA's Code of Ethics (the Code)" instead - as equivalent. 3. Better to say that such-and-such a safeguard will reduce this-and-that threat as there's unlikely to be a one-for-one relationship. Since the definition of safeguards has been tightened to "actions", there are relatively few to consider (!)