An attest client threatens the member with not awarding future additional engagements to the firm if the firm does not agree with the client on a particular accounting matter. This is an example of which type of threat to compliance with which of the rules under the AICPA's Code of Professional Conduct?
A) management participation
B) self-interest
C) self-review
D) undue influence

Question

Quizplus · Accepted Answer

This is an example of undue influence, which is a threat to compliance with the AICPA's Rule 102- Integrity and Objectivity. Threats to compliance can impair a member's ability to act with integrity and objectivity, which are fundamental to the accounting profession.

An Attest Client Threatens the Member with Not Awarding Future