Neither the firm, a network firm, a member of the audit team nor an immediate family member may make or accept a loan or guarantee with an audit client, unless the client is a bank or similar lender and the loan follows the lender's normal procedures and terms, or the amount is immaterial to both sides. Deposits and brokerage accounts with a client that is a bank or broker are permitted on normal commercial terms.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.