SOX list eight (8) services that a MIPP CAN NEVER provide as a service to an attest client, what are the eight (8) services?

1. Bookkeeping 2. Financial system implementation or design 3. Appraisal or Valuation services 4. Actuarial services 5. Internal Audit services 6. Management or Human Resource services 7. Broker/Dealer or Investment services 8. Legal or Expert services unrelated to an audit *cannot provide any other service that the PCAOB determines as impermissible* You can provide tax services to an audit client, however, independence is impaired under some circumstances