Sir example of intimidation threat is Accountant threatened by audit partner of not being promoted within the firm if disagree with client. sir is this a threat to the audit firm or a threat to the clients accountant.
Reference to “promotion within the (audit) firm” means the accountant must be an employee of the firm. (“Accountant” or “professional accountant” is just a generic term.)
I strongly recommend that you disregard “Q2s” of old exams as these are no longer exam style/standard. I advise that you focus your question practice on Qs from September 2016 and Qs in an Approved Content provider’s kit that have been adapted to the current style and standard.