Discuss the concerns raised with reference to the SAICA Code of Professional Conduct with regards to the conduct of the Chartered Accountant, Johnathan Smith. For each of the concerns identify: a$)$ The category of threat$/($s$)$ b$)$ The fundamental principle$/($s$)$ under threat c$)$ Other considerations, if any. d$)$ One safeguard that will lower the identified threat to an acceptable level