Which policy measure makes it unlawful for a registered public accounting firm to provide any nonaudit service to a client contemporaneously with an impermissable audit?

Question

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The policy measure that makes it unlawful for a registered public accounting firm to provide any nonaudit service to a client contemporaneously with an impermissible audit is the Sarbanes-Oxley Act of 2002 (SOX). Section 201 of SOX prohibits registered public accounting firms from providing non-audit services, such as consulting and advisory services, to their audit clients during the same period in which they perform an audit. This measure is intended to maintain auditor independence and prevent conflicts of interest.

Which Policy Measure Makes It Unlawful for a Registered Public