For clients where the level of fees must be monitored, what safeguard can the firm apply to reduce the threat to an acceptable level?

(i) Rotation of audit team members on an annual basis

(ii)Discussion of the matter with the audit committee

(iii)Assign an engagement quality control review partner

a. (i) and (ii) only

b. (i) and (iii) only

c. (ii) and (iii) only

d. (i), (ii) and (iii)