If a CMA is asked to conduct a financial assessment of a company owned by a close relative, what would be the proper response under the credibility standard of the IMA Statement of Ethical Professional Practice?

If a CMA is asked to conduct a financial assessment of a company owned by a close relative, what would be the proper response under the credibility standard of the IMA Statement of Ethical Professional Practice?
A . Advise all parties of a potential conflict of interest
B. Keep information confidential except when authorized By the relative
C. Communicate the existence of a constraint that might preclude responsible judgment
D. Provide an assessment that is timely and accurate despite the personal relationship

Answer: A