ICANTaxationTax Planning and Ethics2022

The threat that arises where a tax practitioner promotes a client's position to the point that objectivity is compromised is the:

ASelf-interest threat
BSelf-review threat
CAdvocacy threatCORRECT
DFamiliarity threat
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Why the answer is C, and why the others tempt you.
Advocacy threat arises where the accountant promotes a client's position or opinion so strongly that subsequent objectivity is impaired, a common risk in tax dispute representation.
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