b. Section 290 of the Code of Professional Conduct CPC gives guidance on the Independence of Auditors. In so doing it, inter alia, identifies threats to independence, safeguards against these and sets out specific examples by the way of illustration. (15) You are required to: i. Identify the five categories of threats to independence as set out in the CPC. ii. For each threat, give ONE circumstance that may give rise to that threat. Explain what safeguards can be put in place to address the threat(s)