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

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

Bookkeeping services are permitted if the individuals performing these services do not also perform the audit.

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

Bookkeeping services are not permitted unless the client agrees in writing to accept responsibility for the adequacy of these services.

Bookkeeping services are not permitted in most circumstances under the SEC's independence rules.