Which of the following actions is NOT a safeguard for maintaining professional independence?

Disclosing fees charged to clients is not inherently a safeguard for maintaining professional independence. While transparency in fee structures is important for professional conduct and can enhance trust with clients, it does not directly contribute to the auditor's ability to remain independent of client influence or pressures. Independence is primarily concerned with avoiding conflicts of interest and maintaining objectivity when conducting audits, which is less impacted by the manner in which fees are communicated.

On the other hand, regular oversight of firm policies, projecting a strong image of ethical commitment, and peer review are all key actions that contribute significantly to an auditor's commitment to independence. Regular oversight ensures that firm policies align with ethical standards and provide checks and balances to prevent conflicts of interest. Projecting strong ethical commitment builds trust and reinforces the culture of independence within the firm, while peer review serves as an independent assessment of the quality and objectivity of an auditor's work, helping to mitigate biases and uphold professional standards. Thus, while all actions mentioned promote ethical practices, only the first three directly safeguard professional independence.