Looking at the coding guidelines, I found these problems:

includes\acp\acp_database.php (1185): Uses count() function rather than sizeof()
includes\functions_convert.php (1277): Uses count() function rather than sizeof()
includes\functions_upload.php (58): Uses srtstr() function rather than strpos()
includes\acm\acm_file.php (180): Brackets on the same line as if statement. Technically, this being written to another file, so is not too important, but might need to follow the readability guidelines
includes\acm\acm_file.php (368): Same
includes\functions_template.php (348): Same
includes\functions_template.php (512): Same
install\convertors\convert_phpbb20.php (287): Brackets on the same line as if statement, but this is not generated code.
includes\acm\acm_file.php (393): Uses ++ operator in a return statement
includes\acp\auth.php (46): Uses ++ operator in assignment
includes\acp\auth.php (51): Same
includes\auth.php (45): Same
includes\auth.php (50): Same
includes\diff\engine.php (155): Uses ++ operator with array key
includes\diff\engine.php (168): Same
includes\diff\engine.php (174): Same
includes\diff\engine.php (313): Same
includes\diff\engine.php (385): Same
includes\diff\engine.php (390): Same
includes\diff\engine.php (460): Uses ++ operator in while statement
includes\diff\engine.php (497): Uses ++ operator with array key
includes\diff\engine.php (498): Same
includes\functions_admin.php (2639): Uses ++ operator in assignment
includes\functions_convert.php (67): Uses ++ operator in return
includes\functions_template.php (612): Uses ++ operator with array key
includes\functions_template.php (625): Same
includes\functions_template.php (638): Same
includes\mcp\mcp_queue.php (267): Uses ++ operator in assignment
includes\mcp\mcp_reports.php (291): Same
includes\ucp\ucp_groups.php (304): Uses ++ operator assigning template variables
includes\ucp\ucp_groups.php (358): Same
includes\ucp\ucp_pm_options.php (767): Same
includes\utf\utf_normalizer.php (241): Uses ++ operator in assignment
includes\utf\utf_normalizer.php (287): Uses ++ operator in array key
includes\utf\utf_normalizer.php (341): Uses ++ operator in assignment
includes\utf\utf_normalizer.php (432): Same
includes\utf\utf_normalizer.php (756): Same
includes\utf\utf_normalizer.php (767): Same
includes\utf\utf_normalizer.php (841): Uses ++ operator in while loop
includes\utf\utf_normalizer.php (874): Uses ++ in if statement
includes\utf\utf_normalizer.php (878): Uses ++ operator in assignment
includes\utf\utf_normalizer.php (879): Uses ++ operator in array key
includes\utf\utf_normalizer.php (883): Same
includes\utf\utf_normalizer.php (1178): Uses ++ operator in assignment
includes\utf\utf_normalizer.php (1432): Same
includes\utf\utf_normalizer.php (1438): Same

I know some of these would need more coding for a work around, and by no means should all of them be replaced.

That's all!... For now