Question 1 Which of the following is a true statement with regard to a restricted entity? A restricted entity does not include its related entities. Restricted entities never become unrestricted. 4 It is always necessary to perform an independence evaluation before providing non-audit services to restricted entities. KPMG can never provide non-audit services to a restricted entity under the IESBA rules.

Which of the following is a true statement with regard to a restricted entity? A restricted entity does not include its related entities. Restricted entities never become unrestricted. It is always necessary to perform an independence evaluation before providing non-audit services to restricted entities. KPMG can never provide non-audit services to a restricted entity under the IESBA rules