The AICPA's Professional Ethics Executive Committee (PEEC) notes that certain management responsibilities create a management participation threat that is so significant that no safeguards can reduce it to an acceptable level. Such management responsibilities include all of the following EXCEPT:

	a.	Providing advice on payroll systems and procedures.
	b.	Setting policies or strategic direction for the client.
	c.	Performing ongoing evaluations of internal controls as part of the client's monitoring activities.
	d.	Accepting responsibility for the actions of the client's employees.