In 2012-16, Michal Long worked as a consultant in an actuarial firm.

In 2012-16, Michal Long worked as a consultant in an actuarial firm. One of her clients was Reininger Properties. In her consulting role, Michal helped Reininger calculate their lease and pension liabilities. In 2017, Michal went to work for Fessler and Alobaid, CPAs (F&A). Reininger Properties is one of F&A’s attest clients, and Michal has been asked to assist in the evaluation of F&A’s long-term liabilities. What type of threat is present?

A.) No threat

B.) Self-review threat

C.) Undue influence threat

D.) Self-interest threat

E.) Adverse interest threat

The answer is Self-review threat