The Sarbanes-Oxley Act does not address the provision of nonaudit services to audit clients of an accounting firm.

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The Sarbanes-Oxley Act does address the provision of nonaudit services to audit clients of an accounting firm. Section 201 of the Act imposes restrictions on the types of nonaudit services that can be provided to audit clients by their external auditor, such as certain bookkeeping, financial information systems design and implementation, appraisal or valuation, actuarial services, internal audit outsourcing services, and management or human resources consulting services.

The Sarbanes-Oxley Act Does Not Address the Provision of Nonaudit