Your firm wishes to assist Company X (a tax client) with plans to acquire your audit client. When evaluating a potential conflict of interest, which factor is not a relevant consideration?

a) Whether violation of the AICPA code would subject your firm to substantial penalties.

b)Whether threats to your firm's compliance with the code would be at an acceptable level.

c)Whether the appropriate people consent to your firm performing the acquisition-related services.

d)Whether your firm's policies consider this scenario to create a conflict of interest. Confirm