Assessment progress question 3/12 The following non-audit services were provided to a potential new audit client in the year preceding the initial audit period. Which service could potentially prevent KPMG from being able to be appointed auditors of the new audit client? A loan staff engagement to assist internal audit test internal controls over financial reporting at an SEC registrant Designing and implementing a financial information technology system at a listed company and the system was not subject to review by the outgoing auditor Routine bookkeeping assistance at an IESBA non-public interest entity (and the financial statements were audited by the current auditor) An internal audit assist engagement evaluating Human Resources processes