There is a direct relationship between the service organization and the user entity and between the service organization and the service auditor. These relationships do not necessarily create a direct relationship between us and the service auditor. When there is no direct relationship between us and the service auditor, communications between us and the service auditor are usually conducted through the user entity and the service organization. A direct relationship may also be created between us and a service auditor, taking into account the relevant ethical and confidentiality considerations.