ACCA · Question 28 · Professional ethics
A boutique consulting firm derives 60% of its annual revenue from a single client, a massive multinational agricultural conglomerate. The conglomerate's CEO tells the consulting partner, 'If you don't sign off on this aggressive tax strategy, we will take our business elsewhere.' What type of ethical threat is the consulting firm facing?
Answer options:
Advocacy threat
Intimidation threat
Self-review threat
Familiarity threat
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