Accepting gifts from clients threatens which of the following?

• A. Objectivity
• B. Confidentiality
• C. Profit
• D. Compliance

Answer: (C)

Accepting gifts from clients creates a self‑interest threat to judgment. When a personal incentive is present, there’s a real risk that decisions will be swayed to keep the client happy or to secure ongoing benefits, rather than being taken purely on what will best improve the business’s financial outcomes. That bias can show up in how invoices are approved, what services are recommended, or how costs are allocated, all of which can directly affect profitability. So, the possibility that profit could be compromised is the most direct consequence of accepting gifts. While objectivity and compliance are also important concerns, the impact on the business’s financial results is the clearest and most immediate risk in this scenario.