Which of the following statements is true when providing non-audit services to an IESBA audit client?

1.Safeguards can always reduce threats to independence to an acceptable level.

2.Safeguards may not be applied to a specifically prohibited non-audit service.

3.Safeguards may always be applied to reduce the threat of a prohibited non-audit service.

4.An independent third party must review and document the safeguards applied to ensure they are at an acceptable level.