Priya, a newly qualified accountant, is told by the finance director that she will 'not be kept on' unless she leaves a large repair invoice out of this year's accounts so that the profit target is met. Which threat to compliance with the fundamental principles does Priya face?

Correct answer: A) Intimidation threat

Explanation

An intimidation threat arises when an accountant is deterred from acting objectively by actual or perceived pressures, including threats of dismissal. The finance director's pressure threatens Priya's integrity and objectivity. A self-review threat concerns evaluating one's own earlier work, familiarity arises from long or close relationships, and advocacy arises from promoting a client's position.