ABS and Partners, a medium-sized accounting practice with 54 partners, has been invited by the directors of Star-Fruit and Co to accept appointment as their external auditor. Star-Fruit and Co is a family owned business, owned by Mr. and Mrs. Apple who are the two directors. The company has 122 employees and its revenue for the year ended 30 November 2019 is 27m. The directors have asked if ABS and Partners could provide the following non- audit services Assistance with purchasing an off-the-shelf stock control system, to include recommendations and implementation of an accounting package, as the directors are confused by the choice available; Assistance with the recruitment of a Chief Finance Officer (CFO) and loan a member of staff from ABS and Partners to train the CEO; and Advice on the remuneration package of the prospective CFO Required: a) Identify and explain the principal threats to independence which may arise from the provision of the non-audit services requested by the directors of Star-Fruit. (15 marks) b) Recommend possible safeguards the auditors can take to reduce these potential threats.