Which of the Following Factors Most Likely Would Cause a CPA

Which of the following factors most likely would cause a CPA to decide not to accept a new audit engagement?

A) The CPA's lack of understanding of the prospective client's internal auditor's computer-assisted audit techniques.
B) Management's disregard of its responsibility to maintain an adequate internal control environment.
C) The CPA's inability to determine whether related party transactions were consummated on terms equivalent to arm's-length transactions.
D) Management's refusal to permit the CPA to perform substantive tests before the year-end.