A is corrent because the independence framework does not include safeguards implemented by the client as a threat, but as a mitigating factor.
B is incorrect because financial self-interest is one of the threats outlined in the AICPA independence framework.
C is incorrect because familiarity is one of the threats outlined in the AICPA independence framework.
D is incorrect because an undue influence threat is one of the threats outlined in the AICPA independence framework.
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