Coram & Co Sept 18 part b)-Loan to member of the audit team

“Such a threat would be so significant that no safeguards could reduce the threat to an acceptable level. It follows therefore that the audit team member should not accept such a loan or guarantee. ”

maam even if the loan obtained by Stott is not on commercial lending terms, a safeguard can be easily applied like removing Stott from the audit team responsible for auditing turner co. So then why is the above statement suggesting that no safeguard can be applied?