Answers
The AICPA rules or SEC rules including Sarbanes–Oxley requirements on independence requires certain services not to be rendered by the auditor for an audit client which include,
1) Bookkeeping services
2) Financial information system design or implementation
3) Appraisal & Valuation Services
4) Actuarial Services
5) Internal Audit
6) Management & Human Resources Functions.
7) Investment Advising services
8) Legal Services
9) Expert Services, however tax services are permitted to be provided with pre-approval of audit committee obtained.
In accordance with above provision above the given services can be identified as:
a) Yes
In violation of AICPA rules or SEC rules including Sarbanes–Oxley requirements on independence as the bookkeeping services are prohibited to be rendered by a auditor.
b) Yes
As per the provisions above, providing any internal audit services to audit client is prohibited even though pre*approved by the audit committee. since the public company is audit client, providing internal audit services to such client is in violation of AICPA rules or SEC rules including Sarbanes–Oxley requirements on independence.
c) No
The provision above applies only to the auditor of publically traded companies, hence expert services provided to private company client is not violation of AICPA rules or SEC rules including Sarbanes–Oxley requirements on independence.
d) No
Providing bookkkeping services to a private company is also not violation of AICPA rules or SEC rules including Sarbanes–Oxley requirements on independence.
e) No
Providing any internal audit services to audit client is prohibited. As the public company not a client, rendering of such services is allowed & is not in violation of AICPA rules or SEC rules including Sarbanes–Oxley requirements on independence.
f) No
Implementing a financial information system for a private company is not in violation of AICPA rules or SEC rules including Sarbanes–Oxley requirements on independence.
g) No
As the tax services with pre-approval by audit committee are exception, hence are not in violation of AICPA rules or SEC rules including Sarbanes–Oxley requirements on independence.
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