Two basic questions need your advice! Thanks!

Welcome to my forum!

1 – YES – most definitely IGNORE UK part (similarly, if you were using our notes https://opentuition.com/acca/aaa you would ignore Chapter 32)

2 – If what you are thinking of is “note form” – then NO. If what you are thinking of is standalone points of audit evidence of substantive procedures each preceded with a bullet point – then YES. See for example Q1(c) answer – these “dashes” are effectively bullet points and acceptable – see also in parts of (d) and at the beginning of 2(a) where there are dashes following on from a “stem”.

So this is acceptable – because it is complete and makes sense:
“The fundamental requirements are that a firm must consider:
– Whether the relevant ethical requirements can be complied with;
– The integrity of the client, and whether there is information which would lead it to conclude that the client lacks integrity; and
– Whether the firm has the appropriate competence and resources.”

This is NOT acceptable – because it is not complete and requires the reader to guess what point(s) the candidate is trying to make:
“The fundamental requirements are:
– relevant ethical requirements;
– client’s integrity; and
– competence and resources.”

You are welcome!