今天是2016年7月18日，也是2016年6月份ACCA考试出成绩的日子，相信很多考生已经如愿PASS，未通过的考生也不要气馁，继续加油！接下来我们将迎来的是2016年9月份和12月份ACCA考试……今天的每日一练是ACCA考试科目F8《审计与鉴证》的题型：
Question：The ACCA's Code of Ethics and Conduct deals with which of the following issues?
A.Integrity,objectivity and independence,confidentiality,conflicts of interest.
B.The qualifications of persons appointed as finance directors to listed companies.
C.Threats to the independence and objectivity of auditors.
D.The academic qualifications of persons seeking to become student members of the ACCA.
E.The provision of other services to audit clients.
The correct answers are：Integrity,objectivity and independence,confidentiality,conflicts of interest;Threats to the independence and objectivity of auditors;The provision of other services to audit clients.
The ACCA's Code of Ethics and Conduct does not deal with the qualifications of persons appointed as finance directors to listed companies(the ACCA's Rulebook does not deal with this issue at all except to the extent that in general,members should not take on work which they are not competent to perform).Nor does it deal with the academic qualifications of persons seeking to become student members of the ACCA-this is dealt with in legislation and other ACCA regulations.
