If a CPA Leaves a Job in Public Accounting to Commence

Multiple Choice

If a CPA leaves a job in public accounting to commence work as a member of a company's internal accounting staff,this CPA:

A) No longer has to be concerned about conflicts of interest
B) Still has to be concerned about conflicts of interest involving former clients as well as conflicts of interest arising at her new workplace
C) Only has to be concerned about conflicts of interest involving her former clients because industry accountants are not subject to the AICPA's conflict of interest rules
D) Does not have to be concerned about conflicts of interest that may arise between loyalty to her new employer and loyalty to her former employer