alex gao (Gao) and felix fang (Fang) have recently joined heng & co as audit partner and tax partner, respectively. heng & co has been approached by kool limited (Kooi), a listed company in hong kong, to take up the next financial year (2020) audit service. heng & co plans to assign gao and fang as the audit engagement partner and tax review partner of this new audit engagement. (Note: the tax review partner is reponsible for the tax review assisting the audit engagement partner to conclude the tax related matters for the audit engagement). (a) Evaluate if there is any independence threat if Gao acts as the audit engagement partner of the Kooi for the 2020 financial year audit. (b) Evaluate if there is any independence threat if Fang acts as the tax review partner of the Kooi for the 2020 financial year audit. (c) evaluate if Heng & Co can accept the 2020 financial year audit engagement of Kooi and propose safeguards if necessary.