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.