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

1) The DOL rules on non-attest services are more comprehensive than AICPA independence rules.

2) The DOL rules ban auditors from providing actuarial services to benefit plans that they audit

3) The DOL defines a member much more broadly than the AICPA's covered member

4) The DOL permits auditors to perform recordkeeping, whereas the AICPA rules would not.

Thanks,