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Which statement best describes how the SEC independence rules are similar to the AICPA independence rules?

SEC and AICPA independence rules on personal independence are mostly similar.

SEC and AICPA independence rules in no areas are almost identical.

SEC and AICPA independence rules on nonaudit services are mostly similar.

SEC and AICPA independence rules in all areas are almost identical.

$\frac{33}{4}$

AICPA