a. Ethical threats that could compromise a professional accountant’s ability to comply with relevant laws and regulations include:

1. Self-interest threat: When a personal financial or other interest may influence the accountant’s judgment or behavior.
2. Self-review threat: Occurs when a professional accountant does not properly evaluate their previous judgment or work when performing a new service.
3. Advocacy threat: Arises when an accountant promotes a client’s or employer’s position to the point that objectivity is compromised.
4. Familiarity threat: Long-standing relationships with a client or employer that can lead to a biased decision.
5. Intimidation threat: External pressures or threats that could deter the accountant from acting objectively and independently.