Tshidi Sibiya is a newly appointed partner at SSS Auditors. His wife, Dina Sibiya, owns 60% of Riddle (Pty) Ltd. Riddle (Pty) Ltd owns 75% ofthe shares in Joker (Pty) Ltd which is one of Riddle (Pty) Ltds major investments. Joker (Pty) Ltd is an audit client of SSS Auditors. Tshidi Sibiya has revealed that there is a self-interest threat to his objectivity in Riddle (Pty) Ltd and Joker (Pty) Ltd, and would like tointroduce a safeguard to eliminate or reduce this threat.

Which one of the following alternatives describes the best safeguard that Tshidi Sibiya will be able to implement under these circumstances?

a.Tshidi Sibiya should change the senior personnel on the audit team on a planned basis for the audit of Riddle (Pty) Ltd.

b.Tshidi Sibiyas wife should dispose of her interest in Joker (Pty) Ltd, even if it results in a material loss.

c.Tshidi Sibiya should declare the interest to the rest of the audit partners of SSS Auditors and withdraw from the audit of Joker (Pty)Ltd.

d.Tshidi Sibiya should not discuss any of the audit matters of Joker (Pty) Ltd with his wife.