Intimidation threats to compliance with fundamental principles are described as threats that may occur

as a result of the financial or other interests of a professional accountant or of an immediate or close family member

when a previous judgment needs to be re-evaluated by the professional accountant responsible for that judgment

when a professional accountant promotes a position or opinion to the point that subsequent objectivity may be compromised

when a professional accountant may be deterred from acting objectively by threats, actual or perceived