$18.$ Petra Stern $($CPA$)$ was the owner Jacka Pty Ltd $$ a small to medium sized business.

Harvey Wall $($CPA$)$ was the sole employed accountant within Jacka. At the end of

January $2019$ Petra instructed Harvey to prepare a statement of financial position that

excluded some unsecured debts from the accounts. This was in preparation for a

meeting with Union Bank $$ which is Jacka$$s largest secured creditor. Petra explained to

Harvey that this preparation of information was very important as Jacka would potentially

become insolvent if Union Bank stopped financing Jacka. Petra told Harvey that he was

required to prepare the required information and explain it to the Bank at a meeting.

Harvey agreed to do as instructed because he wished to keep his job although he was

not sure whether he should do this.

Which one of A$,$ B$,$ C or D best describes APES $110$ considerations, including apparent

Threats and Fundamental Principles that arise from these brief facts?