In the conceptual framework of the AICPA Code of Professional Conduct, a self$-$interest threat is:

the threat that a CPA could benefit, financially or otherwise, from an interest in$,$ or a relationship with, a client or persons

associated with the client.

the threat that a CPA will not act with objectivity because the CPA's interests are opposed to the client's interests.

the threat that a CPA will take on the role of client management or otherwise assume management responsibilities.

the threat that a CPA will promote a client's interests or position to the point that the CPA's objectivity or independence is

compromised.