Jones, an audit partner at Miller & Co., CPAs, is considering entering into a business relationship with Smith, the CFO of one of his audit clients. Which threats to independence may apply in this situation?

A. Advocacy, professional conduct, and self-reliance threats

B. Adverse interest, self-dealing, and due care threats

C. Management participation, competence, and self-review

D. Familiarity, self-interest, and undue influence threats