Which statement is False? A CPA should not subordinate their judgment to others. All of the statements are True Even if the threat is at an acceptable level, the accountant is required to disclose the nature of a conflict of interest to the client and others affected. Threats to independence can include situations where the member has a direct financial interest in a client. A conflict of interest arises when a CPA performs services for two clients with conflicting interests. The consequences of violating the AICPA Code of Conduct will result in suspension or loss of the CPA certificate