number1 Den owes J, CPAs $25k for previously rendered tax and consulting services. The fees have been outstanding for more than one year and are significant to J. Den asked J to preform this years audit but is unable to pay the fee prior to release of the audit report. Which threats to compliance with AICPA independence rules apply in this situation? A. undue influence and advocacy threat B.familiarity and adverse interest threat C. Self bias and objectivity threat D.Self review and management participation threat number2 Bee corp, a small public company, merged with a privately held audit client of Black company. Bee wishes to engage Black to audit the combined company, which will file reports with SEC. From an independence perspective, what impact will the merger have respect t the audit of the combined company? A. Black will need to apply the conceptual framework approach B.Black will need to preform a regulatory compliance review C.Black will need to request permission from the SEC to preform the audit D. Black will need to comply with the SEC independence rule number3 Which statement best describes the National association of Insurance Commissions model audit rule (MAR)? A.The MAR includes rules that apply to both auditors and attorneys B.The MAR incorporates certain GAO independence rules C.The MAR incorporate certain SEC independence rules D. THhe MAR adopts the AICPA Code of prefessional conduct by reference