You identify a conflict of interest before performing tax services for a client and determine that threats to

your compliance with the AICPA code are not at an acceptable level. According to the "Conflicts of Interest"

interpretation, what should you consider next?

O Whether safequards might reduce threats to at an acceptable level.

O Whether to obtain a waiver to perform the tax services engagement.

O Whether to decline to perform the tax services.

O Whether the client knows about the conflict of interest.