17. The senior partner of your firm and the chairperson of a major client often play golf together. Which is the most appropriate safeguard for the firm? A. Resign from all relationships with the client B. Report the senior partner to CPA Australia C. Ensure that the pair do not play golf together again D. Ensure the senior partner has no involvement with the annual audit 8. 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? A. Advocacy, Self-interest, Integrity, Objectivity, Professional Competence, and Due Care B. Self-interest, Self-review, Integrity, Objectivity, Independence C. Advocacy, Self-interest, Independence; Integrity, Professional Competence and Due Care D. Confidentiality, Objectivity, Self-review, Professional Behaviour