The Undue Influence Threat Is Most Likely to Be Present

The undue influence threat is most likely to be present when:

A) A client and a CPA disagree over whether a change in accounting principle has a material effect on the client's reported results
B) A client and a CPA disagree over whether the valuation model selected by the client for expensing compensation costs associated with employee grants of stock options adequately reflects the economic costs associated with this expense
C) A CPA firm generates 19% of its total revenues from services provided to a corporation and its seven subsidiaries
D) A CPA gives its client a "one-time only" 20% discount on fees so the CPA firm can acquire a new audit client