Financial relationships under SOX, prohibits the firm, shareholders, immediate family and covered family members from having an attest client if direct are?

1. Owning stock, bonds, options, notes, etc. 2. A nondiversified mutual fund where more than 20% or more of money is invested * Indirect investments cannot be material or exceed 5%* * cannot have ownership at any level in a related entity that have ownership or can influence an attest client*