If a member of the audit team, a member of that individual's immediate family, or a firm has a direct financial interest or a material indirect conflict interest in the audit client then A the self-interest threat created would be so significant that no safeguards could reduce the threat to an acceptable level B the auditor may have to create new safeguards to counteract the threat C the auditor would have to hire outside auditors to help in the audit D the auditors should not participate in the audit, but only act as supervisors