Which of the following statements is false?

Subcontractor relationships with a restricted entity are prohibited regardless if the client is subject to IESBA or SEC independence rules

You need to consult the Ethics and Independence team to verify the process/policies for on-boarding subcontractors and undertaking mandatory training requirements.

When we are engaging a subcontractor, the subcontractor and the client must be included in the related Sentinel request as engaging parties

We cannot use subcontractors to provide services to a client that would be prohibited under applicable law or regulation if we provided the services directly to that client