Gloria and Deloria, CPAs, have recently started their public accounting firm and intend to provide attestation and a variety of consulting services for their clients, which are all nonpublic. Both Ms$.$ Gloria and Mr$.$ Deloria have particular expertise in designing payroll and other disbursement systems. Ms$.$ Gloria is concerned about whether any of the following services would impair their audit independence.

a$.$ For each of the services in the accompanying table, provide a judgment as to whether providing the service would impair attest independence. Assume that management has designated a management$-$level individual to be responsible for overseeing the CPA's services and has established appropriate internal control. Also assume that the client is privately held and does not report to the SEC.

b$.$ Now assume that the services are being contemplated for nonattest clients. Which of the services does the AICPA Code of Professional Conduct prohibit under this assumption?

$\backslash$table$[[\backslash$table$[[$Situation$],[$Number$]],$Service Description,$\backslash$table$[[$Independence Impaired$],[($Yes$,$ No$,$ Indeterminate$)]]],[,,$a$.$ attest client,b$.$ nonattest client$],[1.,\backslash$table$[[$Provide all of the initial training and instruction to client employees on a newly$],[$implemented payroll information and control system.$]],,],[2.,$Prepare the payroll tax return form and sign it on behalf of management.,,$],[3.,$Accept responsibility to sign payroll checks, but only in emergency situations.,,$],[4.,$Approve employee time cards.,,$],[5.,$Customize and implement a prepackaged payroll system.,,$],[6.,$Post client approved entries to client's trial balance.,,$]]$