Which of the Following Is True in When a Conflict

Which of the following is true in when a conflict of interest exists in an engagement?

A) A potential conflict of interest need not be disclosed if it does not affect the independence of the forensic accountant.
B) A verbal consent is sufficient to acknowledge the potential conflict and waive any objections related thereto in the presence of a judge.
C) An engagement in which a potential conflict has been identified can be accepted if the conflict does not impair the objectivity of the forensic accountant to a large extent.
D) If a potential conflict of interest is identified, it must be fully disclosed to the client before the engagement is accepted.