Sheraton Motels Ltd (SML) is a chain of fifteen motels operating in Western Australia.ACA performs audit work for SML. This is the second year that ACAs audit fee from SML will comprise of around 17% of total ACAs audit fee revenue

1. Identify potential threat(s) to independence & recommend safeguards (if any) to reduce the independence threat(s) identified.

2. Provide an objective assessment of whether audit independence can be achieved