The subordination of judgment threat is at an acceptable level when $q,$

the CPA does not have a difference of opinion related to the application of accounting principles, auditing standards, or other relevant professional standards

the CPA safeguards the position by also providing tax services

the CPA concludes the position taken by the firm does not result in a material misrepresentation of fact or a violation of applicable standards, laws, or regulations

the CPA agrees to maintain confidentiality about the matter