The company also has not undertaken any formal tax planning activities and feels that it pays a higher percentage of its income in taxes than its competitors. Additionally, it is concerned that its monitoring activities are inadequate because it does not have an internal control department.

a. Identify THREE (3) non-audit services that a public accounting firm normally provide to its client. (3 marks) b. Explain THREE (3) types of non-audit services your firm should not provide to Pilux Bhd. because the threats to independence are too significant ang thus are prohibited under the code of ethics. (6 marks) c. Discuss THREE (3) threat to the independence of the firm or team member regarding providing non-assurance services. (6 marks)