13 Which of the following is not considered to be a 'cooperative arrangement' between a member firm and a client that would impair independence? A joint venture to develop or market products or services where the arrangement is material to the client but not the member firm. An arrangement to combine one or more services or products of the member firm with one or more services or products of the client and market the package with references to both parties. The arrangement is material to the member firm but not to the client. A prime/subcontractor arrangement to provide services or products to a third party where the arrangement is not material to the firm or to the client. All of the above are cooperative arrangements that would impair the member firm's independence