In this scenario, you are a newly hired senior audit manager in a small CPA firm. Two junior-level auditors requested a private meeting with you to discuss their growing concern that the CPA firm may no longer be independent for 4 of their 50 clients because of the expansion of non-attest services. They fear there may also be a potential conflict of interest because of a self-review threat to independence that occurs when a CPA performs attest and non-attest services to the same client. Conduct research of the applicable AICPA and SEC rules, as well as Section 201 of the Sarbanes-Oxley Act of 2002, and explain whether or not you believe there is merit to the concerns raised by the two junior-level auditors. Based on your research, render your opinion and recommended actions, if any. Cite sources used.