An audit firm is engaged to audit a holding company that owns an insured depository institution (ID1). Both entities are public companies and have approximately $200 million in total assets each. In auditing the holding company, the audit firm should apply O AICPA, PCAOB, and some SEC independence rules only. O PCAOB and SEC independence rules only. O AICPA PCAOB, and SEC independence rules O AICPA and PCAOB independence rules only