A development team is collaborating with another company to create an integrated product. The other company needs to access an Amazon Simple QueueService (Amazo...

A development team is collaborating with another company to create an integrated product. The other company needs to access an Amazon Simple QueueService (Amazon SQS) queue that is contained in the development team's account. The other company wants to poll the queue without giving up its own account permissions to do so.
How should a solutions architect provide access to the SQS queue?