Question 11 Which of the following individuals must serve a cooling-off period before joining an SEC audit client, per SEC independence rules? Audit engagement team members who are taking a financial reporting oversight role at the audit client Audit engagement team members who are taking any role at the audit client Any KPMG employees or partners taking any role at an SEC audit client Any partners or managerial employees who intend to take a financial reporting oversight role at the client, regardless of whether they provided any services