The Sarbanes-Oxley Act of 2002 prohibits a registered public accounting firm from providing any non-audit service to an issuer contemporaneously with the audit, except:
a.
Tax services pre-approved by the audit committee.
b.
Appraisal or valuation services, fairness opinions, or contribution-in-kind reports.
c.
Financial information systems design and implementation.
d.
Bookkeeping or other services related to the accounting records or financial statements of the audit client.
Choice "A" is correct. Most services that audit firms previously provided to publicly traded clients have been prohibited by the Sarbanes-Oxley Act of 2002, except for approved tax services.Choices "d", "b", and "c" are incorrect, per the above explanation.
