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Which of the following statements are correct?

The PCAOB makes it unlawful to provide a variety of nonattest services to public company audit clients.

Clients must disclose fees paid for audit, audit$-$related, tax and other services in their annual report.

CPAs generally must get audit committee approval to perform nonattest services for audit clients.

The AICPA's guidance regarding independence is relevant but for public and nonpublic clients.