Advocacy of client—CPA promotes client securities as part ofan initial public offering
Adverse Interest— Litigation between client and CPA firmFamiliarity—Spouse holds a key position with clientUndue Influence‐‐Pressure from client to reduce audit
procedures Fi i l SlfI f CPA CPA k i h liFinancial Self‐Interest of CPA—CPA owns stock in the clientManagement Participation—CPA Serves as officer of client