What is one of the six general threats to objectivity/independence according to IESBA?

One of the six general threats to objectivity and independence as outlined by the International Ethics Standards Board for Accountants (IESBA) is the self-interest threat. This threat arises when a member's personal interests—financial or otherwise—could influence their judgment or actions in their professional capacity. For instance, if an auditor has a significant investment in a client, the auditor may be biased in favor of the client's perspective for fear of losing that investment, thus compromising their objectivity.

Acknowledging self-interest as a threat helps professionals maintain high ethical standards and safeguard the integrity of the audit process. The recognition of self-interest emphasizes the importance of maintaining independence in all professional dealings, ensuring that decisions are made based solely on objective criteria without any personal stake interfering.

The other options, while they may represent concerns in various contexts, are not recognized threats within the IESBA framework. Understanding the established threats helps professionals navigate their responsibilities and uphold the principles of integrity and neutrality in their work.