In the conceptual framework to the AICPA Code of Professional Conduct, a self-interest threat is:

a. The threat that a CPA could benefit, financially or otherwise, from an interest in, or a relationship with, a client or persons associated with the client.

b. The threat that a CPA will not act with objectivity because the CPA’s interests are opposed to the client’s interests

c. The threat that a CPA will take on the role of client management or otherwise assume management responsibilities.

d. The threat that a CPA will promote a client’s interests or position to the point that the CPA’s objectivity or independence is compromised.