Your AB should ideally be:
I would add
d) A person who does not have RSD (rejection sensitive dysphoria). This is a pretty common condition. A lot of people are just very averse to any feedback and such people do not make good accoutability partners. Such people may to be looking for cheerleaders not accountability partners.
Related ideas around immunity to change in this book https://www.amazon.com.au/Immunity-Change-Overcome-Potential-Organization/dp/1422117367
″Immunity to Change: How to Overcome It and Unlock the Potential in Yourself and Your Organization” by Robert Kegan
In line with the maxim “read the textbook first” I offer metaethics:
https://plato.stanford.edu/entries/metaethics/
https://iep.utm.edu/metaethi/
Nietzsche claimed that “there are no moral facts at all”. It does seem that any moral system requires some axiom that cannot be derived from facts about the world, or logic.
Famously Kant’s Categorical Imperative is one such axiom.