You are an audit manager at Hashim & Co$.$ and you are considering a number of ethical issues which have arisen on some of the firm$$s long$-$standing audit clients.

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Tee Sdn$.$ Bhd$.$

Hashim & Co is planning its external audit of Tee Sdn$.$ Bhd$.$ Yesterday, the audit engagement partner, Alex, discovered that a significant fee for cyber security services, which were provided to Tee Sdn$.$ Bhd$.$ by Hashim & Co$.,$ is overdue. Alex hopes to be able to resolve the dispute amicably and has confirmed that he will discuss the matter with the finance director of Tee Sdn$.$ Bhd$.,$ Prem, at the weekend, as they are both attending a party to celebrate the engagement of Alex$$s son and Prem$$s daugher.

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Bull Sdn$.$ Bhd$.$

Hashim & Co$.$ is the external auditor of Bull Sdn$.$ Bhd$.$ Hashim & Co$.$ and also provides other non$-$audit services to the company. While performing the audit for the year ended $31$ October $2022,$ the audit engagement partner became ill and took an indefinite leave of absence from the firm. The ethics partner has identified the following potential replacements and is keen that independence is maintained to the highest level:

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Chong who introduced Bull Sdn$.$ Bhd$.$ as a client when he joined the firm as an audit partner nine years ago.

Mustafa who was the audit engagement partner for the seven years ended $31$ October $2021.$

Bob who is also the partner in charge of the tax services provided to Bull Sdn$.$ Bhd$.$

Pria who is also the partner in charge of the company secretary services provided to Bull Sdn$.$ Bhd$.$

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Packman Bhd$.$

Packman Bhd$.$ is a large company, with a financial year to $30$ June, and has been an audit client of Hashim & Co$.$ for several years. Abu, a partner of Hashim & Co$,$ has acted as the engagement quality control reviewer $($EQCR$)$ on the last two audits to the year ended $30$ June $2022.$ At a recent meeting, he advised that he can no longer be EQCR on the engagement as he is considering accepting appointment as a non$-$executive director and will sit on the audit committee of Packman Bhd$.$

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Required:

a$)$ In relation to the audit of Tee Sdn$.$ Bhd$.,$ assess the self$-$interest, self$-$review and intimidation threat$($s$)$ to Hashim & Co$$s independence. Recommend ONE $(1)$ appropriate safeguard. $(15$ marks$)$