Which statement best describes the SEC rules relating to bookkeeping services?

Bookkeeping services are permitted, as long as the individuals performing these services are not the same individuals performing the audit.

Bookkeeping services are permitted if the fees from these services are insignificant relative to the audit fees.

Bookkeeping services are permitted if the client agrees in writing to accept responsibility for the adequacy of these services.

An accountant generally cannot provide bookkeeping services to an SEC audit client