Which statements about third party relationships are true? Select all that apply. Under SEC rules, we cannot have a subcontracting relationship with an audit client and/or affiliate. Under the SEC rules, a third-party resource relationship with an audit client is usually prohibited because it creates a mutuality of interest between KPMG and the audit client. Under the SEC rules, an alliance relationship may be possible, subject to materiality and significance considerations. Under the IESBA rules, a subcontracting relationship might be possible, subject to materiality and significance considerations