In which of the following situations does conflict of interest not arise for a member of

AICPA in public practice?

A. Preparing valuations of assets for two clients who are in an adversarial position

with respect to the same assets.

B. Advising a client to invest in a business in which the member has an interest.

C. Providing tax services to the client with Audit Committee approval.

D. Providing tax or personal financial planning services to family members with

conflicting interests