A development team is collaborating with another company to create an integrated product.

To provide access to the SQS queue to the other company without giving up its own account permissions, a solutions architect should create an SQS access policy that provides the other company access to the SQS queue. An SQS access policy is a resource-based policy that defines who can access the queue and what actions they can perform. The policy can specify the AWS account ID of the other company as a principal, and grant permissions for actions such as sqs:ReceiveMessage, sqs:DeleteMessage, and sqs:GetQueueAttributes. This way, the other company can poll the queue using its own credentials, without needing to assume a role or use cross-account access keys. References:

Using identity-based policies (IAM policies) for Amazon SQS

Using custom policies with the Amazon SQS access policy language