A threat that a CPA will allow a third party to coerce his/her judgment about a client is known as a(n):

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The threat that a CPA will allow a third party to coerce his/her judgment about a client is known as an undue influence threat. This occurs when the CPA is placed in a position where he/she must prioritize the interests of a third party over the interests of the client. It can compromise the independence and objectivity of the CPA's judgment.

A Threat That a CPA Will Allow a Third Party