Match the scenarios with the committed violation and/or threat the CPA faces. A CPA begins dating the Controller of the audit client. 1. Self-interest threat A CPA is told by the client 2. Familiarity threat that if a 'clean' (unqualified) opinion is not issued, they 3. Integrity and Due care will tell all of their contacts in the industry to not use the audit firm. 4. Professional Competency A CPA accepts an audit 5. Intimidation threat engagement that they are not qualified to perform