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Forensic Accounting, Forensic Techniques, and Fraud Detection Copyrighted 2001 D. Larry Crumbley, ... - page 19 / 352

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© D.L. Crumbley

Sarbanes-Oxley Act (7-30-2002)

Eight types of services outlawed:

Bookkeeping.

Information systems design and implementation

Appraisals or valuation services, fairness opinions, or contribution-in-kind-reports.

Actuarial services

Internal audit outsourcing

Management and human resources services

Broker/dealer, investment adviser, and investment banking services

Legal or expert services related to audit services

Applies to foreign accounting firms filing with SEC.

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