threats

• self interest - these may occur when a financial interest will inappropriately influence the accountants judgement of behaviour
• familiarity - these may occur due to a close or personal relationship accountant becomes too sympathetic for the interest of others
• intimidation - these may occur when an accountant may be deterred from acting objectively because of real or perceived threats
• self review - these may occur when accountant has to re evaluate a judgement that they previously produced
• advocacy - these may occur when an accountant promotes a position or opinion to the point where their objectivity may be compromised in the future