In which way do DOL independence rules differ from the AICPA rules?

		The DOL rules on nonattest services are more comprehensive than the AICPA independence rules.
		The DOL rules ban auditors from providing actuarial services to benefit plans that they audit.
		The DOL defines member much more broadly than the AICPA's covered member.
		The DOL permits auditors to perform recordkeeping, whereas the AICPA rules would not.