CIMA BA4 · Chapter 3 · Question 3 of 10
A finance director tells a junior accountant that he will be dismissed unless he agrees to a particular accounting treatment. Which threat is present?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: C) Intimidation threat
Explanation
An intimidation threat arises where a member is deterred from acting objectively by actual or perceived pressures, including threats of dismissal. The junior accountant is being pressured to give in. Familiarity involves sympathy arising from a long or close relationship, which is not described.
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