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