Non-assurance services can not be provided to an audit client that is a Public Interest Entity (PIE), unless: (1 Point) the non-assurance fees are substantial the directors concur in writing with the Firm's assessment of independence threats arising from the services and the proposed safeguards, and approve the provision of the service the non-assurance services are performed by someone other than a member of the audit engagement team the non-assurance fees are paid up-front