This document outlines sections from a handbook on ethics for professional accountants. It discusses threats to compliance with fundamental principles for accountants in public practice, including self-interest, self-review, advocacy, familiarity, and intimidation threats. Examples are provided for each type of threat. Self-interest threats include a firm having undue dependence on fees from a client or a member of the audit team entering employment negotiations with the client. Self-review threats include a firm issuing an assurance report on systems it designed. Advocacy threats include promoting shares of an audit client. Familiarity threats include a family member of the engagement team being an employee of the client.