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