The Sarbanes-Oxley Act Placed Restrictions on the Types of Services

question 15

Multiple Choice

The Sarbanes-Oxley Act placed restrictions on the types of services that public accounting firms are allowed to perform for audit clients. Which of the following services are public audit firms now expressly prohibited from performing for their audit clients?

• A) Quarterly review services
• B) Tax services
• C) Bookkeeping services
• D) All of the above

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Definitions:

First Trimester

The initial stage of pregnancy, lasting from conception to 12 weeks, during which major developmental milestones take place, including the formation of most organs and structures.

Personhood

The quality or condition of being considered an individual person, especially in legal or ethical contexts.

Moral Sense

Refers to an individual's ability to distinguish right from wrong and to feel empathy or guilt, often considered innate to human nature.