The new Danzell Cyber Essentials question set changes include guidance around MFA activation for cloud services.
If a cloud service offers MFA in any form, whether it’s free, included, via another service, or only available as a paid add-on, you must enable it.
If it’s available and you don’t enable it → you will not pass the certification.
Here is a list maintained by IASME of services with MFA - https://ce-knowledge-hub.iasme.co.uk/space/CEKH/4186898503/Cloud+Services+MFA