Which of the following statements is true?There are five basic safeguards to assist CPAs with threats to compliance with the accounting profession's ethical rules.If a CPA concludes that threats are at an acceptable level after applying the identified safeguards, then the CPA may proceed with the professional service.It is possible for a CPA firm to rely solely on safeguards implemented by the client to eliminate or reduce significant threats to an acceptable level. To evaluate the significance of a threat, CPAs should evaluate identified threats in aggregate.