The Sarbanes-Oxley Act does not allow CPA firms to provide certain non-audit services to companies during the same period of time in which they are providing the audit.

Question

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This is a provision of the Sarbanes-Oxley Act known as the "audit independence rules". CPA firms are prohibited from providing certain non-audit services (such as bookkeeping, financial systems design, and legal services, among others) to companies during the same period of time in which they are providing the audit. This is intended to prevent conflicts of interest and maintain the independence of the audit function.

The Sarbanes-Oxley Act Does Not Allow CPA Firms to Provide