L21 Notes_Part_17 - Financial Information Systems Design...

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Provision of Nonaudit Services The AICPA Code of Professional Conduct restricts the types of nonaudit services that can be provided to attest clients. The SEC has even more restrictive independence rules for audits of public companies.
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SEC Independence Requirements for Audits of Public Companies Bookkeeping
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Unformatted text preview: Financial Information Systems Design and Implementation Appraisal or Valuation Services Actuarial Services Internal Auditing Outsourcing Services Managemen t Functions or Human Resources Broker or Dealer Legal Services Expert Services Nine Categories of Prohibited Nonaudit Services...
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L21 Notes_Part_17 - Financial Information Systems Design...

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