Which TWO of the following are true of CIMA's conceptual framework approach to ethics?

It provides an exhaustive list of all circumstances experienced by a professional accountant that may create threats to compliance with the fundamental principles

It defines all relevant safeguards

It requires a professional accountant to identify, evaluate and address threats to compliance with the fundamental principles

It is not sufficient for a professional accountant in public practice merely to comply with the examples presented; rather, the framework should be applied to the particular circumstances faced