Which of the following characteristics of an engagement quality reviewer of an issuer under PCAOB standards is false?
The engagement partner during either of the two preceding audits must be the reviewer for the current audit subject to review.
The reviewer must be independent, be objective, and have integrity.
The reviewer must be an associated person of a registered public accounting firm.
The reviewer must have the competence to serve as a partner on the engagement.
III, I, II, IV.