Cliff Marsden Has Been an Audit Manager at Copeland

Cliff Marsden has been an audit manager at Copeland & Cahoon, CA's the past ten years. Two years ago he performed human resources and internal audit functions for 9 months while
His client underwent a major restructuring. His firm has a policy of changing audit partners and
Managers every five to seven years. He is reluctant to take on the audit because he believes
There is an independence threat. Which threat is in play?

A) integrity threat
B) familiarity threat
C) self-review threat
D) advocacy threat