TITLE II--AUDITOR INDEPENDENCE
第二部分　审计师该 内容 由 中 审 网 校 所属 w ww.auditcn.com的独立性

Sec. 201 Services outside the scope of practice of auditors
审计师该 内容 由 中 审 网 校 所属 w ww.auditcn.com执业范围之外的服务

Makes it unlawful for a registered public accounting firm to contemporaneously perform both audit and non-audit services. The prohibited non-audit services include the following:
●　bookkeeping or other services related to the accounting records or financial statements of the audit client;
●　financial information systems design and implementation;
●　appraisal or valuation services, fairness opinions, or contribution-in-kind reports;
●　actuarial services;
●　internal audit outsourcing services;
●　management functions or human resources;
●　broker or dealer, investment advisor, or investment banking services;
●　legal services and expert services unrelated to the audit; and
●　any other service that the Board determines, by regulation, impermissible.
规定备案登记的注册会计师事务所同时提供审计服务或非审计服务属于违法。被禁止的非审计服务包括：
●　簿记服务或与审计客户的会计记录或财务报表有关的其他服务；
●　财务信息系统的设计和安装；
●　评估或估值服务，公允性意见，或参与了意见或提供了帮助的报告；
●　精算服务；
●　内部审计外包服务；
●　管理职能或人力资源管理；
●　交易代理、经纪人、投资顾问或投资银行服务；
●　与审计无关的司法服务或专业服务；
●　监管委员会禁止的其他服务。

Beyond these prohibitions, a registered public accounting firm may engage in any non-auditing service (including tax services) for an audit client only if the such service is approved in advance by the client's audit committee. Exemptions from the prohibitions may be granted by the Board on a case-by-case basis to the extent that such exemption is necessary or appropriate in the public interest. Such exemptions are subject to review by the SEC.
除上述事项之外，备案登记的注册会计师事务所只有在事先征得审计客户的审计委员会同意方可进行非审计业务（包括税务服务）。如果监管委员会认为对于维护公众利益具有必要性或适当性，可以采用专案的形式予以豁免。这类豁免要服从证券交易委员会的复查。