Which of the following statements is true? AICPA independence rules permit the Firm to implement a third-party-developed ERP system for an attest client. AICPA independence rules permit the Firm to provide services related to the ongoing monitoring of the performance of an attest client's network and perform any necessary maintenance services. AICPA independence rules permit the Firm to provide valuation services that are material to the financial statements and subjective in nature, provided management is responsible for all assumptions. AICPA independence rules permit the Firm to have access to client funds, as long as it is a segregated account and payments are approved by client management