Super Fitness Limited (SFL) operates a chain of 12 upscale fitness clubs located in and around the Greater Toronto Area. SFL offers some of Canada's most luxurious, modern and high-tech fitness facilities. SFL was founded in 1998 and was purchased from the original owner in December 2013 by Harvey Tator a retired professional athlete. Harvey believed the fitness club business had strong growth potential and was a good fit with his athletic background. Harvey was impressed that a new fitness club opens every six months in Ontario.

Last year, having exhausted his own savings to purchase the shares of SFL, Harvey approached a bank to obtain financing to open two additional clubs. The loan application required that SFL provide financial statements prepared in accordance with current Canadian generally accepted accounting principles and include an unqualified audit report. Last year your firm Body & Builder audited the financial statements as at December 31, 2019 and issued an unqualified opinion.

You have been appointed the as the audit senior for this year's audit of the December 31, 2020 financial statements. You have met with the audit partner who tells you that the firm has last year's audit engagement letter signed off by all parties, so this year's audit is ready to go. In preparation for the upcoming audit you have collected background information as well as key changes during the year

what are 2 client acceptance/independence issues for the 2020 audit what are some possible safeguards to address each issue