Examlex
The Sarbanes-Oxley Act (SOX) of 2002 does not specifically prohibit an independent auditor from performing the following non-audit function(s) for an audit client:
Custody
The protective care or guardianship of someone or something, often referring to the control over assets or minors.
Bonding Employees
A fiduciary process where employees are covered by a bond to protect the employer against losses from the acts of fraud or dishonesty by the employees.
Collusion
An unethical or illegal agreement between two or more parties to limit competition, manipulate markets, or otherwise conduct deceptive practices.
Cash Registers
Machines or devices used by businesses to manage cash transactions, track sales, and store money.
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