While the Sarbanes-Oxley Act prohibits auditors from providing non-accounting services to their audit clients,they are not prohibited from performing such services for non-audit clients or privately held companies.

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The statement is true. Sarbanes-Oxley Act only prohibits auditors from providing non-accounting services to their audit clients, but they can perform such services for non-audit clients or privately held companies.

While the Sarbanes-Oxley Act Prohibits Auditors from Providing Non-Accounting Services