Bookkeeping or other services related to the accounting records or financial statements;
Any service related to information systems, unless those systems will not be part of the verification process;
Appraisal and valuation services, both tangible and intangible;
Fairness opinions and contribution-in-kind reports in which the verification body has provided its opinion on the adequacy of consideration in a transaction, unless the resulting services shall not be part of the verification process;
Any actuarially oriented advisory service involving the determination of amounts recorded in financial statements and related accounts;
Any internal audit service that has been outsourced by the operator that relates to the operator’s internal accounting controls, financial systems or financial statements, unless the result of those services shall not be part of the verification process;
Acting as a broker-dealer (registered or unregistered), promoter or underwriter on behalf of the operator;
Any legal services;
Expert services to the operator or its legal representative for the purpose of advocating the operator’s interests in litigation or in a regulatory or administrative proceeding or investigation, unless providing factual testimony.
The potential for a conflict of interest shall also be deemed to be high where any staff member of the verification body has provided verification services for the operator within the last three years, except within the time periods in which the operator is allowed to use the same verification body as specified in sections 95130(a) and 95130(b).
The potential for a conflict of interest shall be deemed to be low where no potential for a conflict of interest is found under section 95133(b) and any non- verification services provided by any member of the verification body to the operator within the last three years are valued at less than 20 percent of the fee for the proposed verification.
The potential for a conflict of interest shall be deemed to be medium where the potential for a conflict of interest is not deemed to be either high or low as specified in sections 95132(b) and 95132(c).
If a verification body identifies a medium potential for conflict of interest and wishes to provide verification services for the operator, the verification body shall submit, in addition to the submittal requirements specified in section 95133(e), a plan to avoid, neutralize, or mitigate the potential conflict of interest situation. At a minimum, the conflict of interest mitigation plan shall include: