Familiarity threats: A. Are threats may arise when a chartered accountant promotes a client's position to a point that his subsequent objectivity may be compromised for example: A chartered accountant values a client's shares and then leads the negotiations on the sale of the client's company". B. Are threats which can arise from a relationship of a personal nature that the accountant has with others C. Is the same as the principle of confidentiality D. Threat that a chartered accountant will not appropriately evaluate the results of a previous service performed by the chartered accountant or by another individual in his firm, on which the chartered accountant will rely as part of a current service