B. Nicholas Obour and Associates is facing competition from other audit firms, and the partners have been considering how the firm's revenue could be increased. Two suggestions have been made: i. Audit partners and managers could be encouraged to sell non-audit services to audit clients by including in their remuneration package a bonus for successful sales. ii. All audit managers should suggest to their audit clients that as well as providing the external audit service, Nicholas and Associates can provide the internal audit service as part of an 'extended audit' service. Required Comment on the ethical and professional issues raised by the suggestions to increase the firm's revenue.