Prohibited Non-Audit Services
Prohibited non-audit services are as follows:³

• Bookkeeping or other services related to the accounting records or financial statements
• Financial information systems design and implementation services
• Appraisal or valuation services, fairness opinions, or contribution-in-kind reports
• Actuarial services
• Internal audit outsourcing services
• Management functions
• Human resources functions
• Broker-dealer, investment adviser, or investment banking services
• Legal services
• Expert services unrelated to the audit