14. In line with ACCA's Code of Ethics and Conduct, which TWO of the following factors must be considered by Real audit in relation offered concert tickets for the audit team? a. An intimidation treat may arise from the possibility of the offer being made nuhlin 14. In line with ACCA's Code of Ethics and Conduct, which TWO of the following factors must be considered by Real audit in relation offered concert tickets for the audit team? a. An intimidation treat may arise from the possibility of the offer being made nuhlin