Which statement is true about subcontractor relationships?

Subcontractor relationships increase our ability to deliver innovative service offerings, capture new market opportunities, meet the increasing demands of our clients and thereby grow revenue, so we do not need to be concern about independence issues

Subcontractor relationships with an IESBA restricted entity will be permitted if it is in the ordinary course of business even if the financial interest is material to the restricted entity or its management

Subcontractor relationships with an IESBA restricted entity or its management are only permitted when any financial interest is immaterial and the business relationship is insignificant to the member firm and to the restricted entity or its management

Subcontractor relationships are permissible with SEC restricted entities when any financial interest is immaterial and the business relationship is insignificant to the member firm and the restricted entity. or its management