Under Ordinary Circumstances,both the CFO and CEO of a Particular

Under ordinary circumstances,both the CFO and CEO of a particular company authorize and sign check disbursements exceeding $10,000.However,when the CEO of this audit client is unavailable for an extended period due to her travel schedule,the client's CPA co-signs checks that exceed $10,000 only after these checks first have been authorized and signed by the client's CFO.The CPA:

A) Has created a management participation threat that impairs his independence
B) Has created an undue influence threat that impairs his independence
C) Has created an advocacy threat that impairs independence, unless appropriate safeguards are put into place
D) Should be commended for assisting the client and has not affected his independence