Which of the following statements BEST DESCRIBES utilitarianism?

A$.$ Utilitarianism is a deontological theory focused on consequences

B$.$ The decision$-$maker focuses on the outcomes or consequences to themselves

C$.$ Utilitarianism is a version of egoism and is focused on the outcome

D$.$ A theory in philosophy about right and wrong actions which states that the morally best action is the one that makes the most overall happiness or utility

Frank is a junior management accountant and has been asked to write a review of his company's financial performance for the last year. The senior accountant, Michelle, was responsible for producing the financial statements Frank will use as the basis of his review. Due to Michelle's seniority$,$ Frank has decided not to question the accuracy of her work and not to perform his own checks on it before starting his review.

Which threat to CPA Australia's fundamental principles has occurred?

A$.$ Familiarity

B$.$ Self$-$review

C$.$ Intimidation

D$.$ Self$-$interest