The Sarbanes$-$Oxley Act makes it illegal for registered public accounting firms to provide nonaudit services to an audit clientWhich of the following is not termed illegal according to Section $201$ of the act? bookkeeping or other services related to the accounting records or financial statements of an audit client using GAAP the preparation of financial statements financial information systems design and implementation appraisal or valuation services, fairness opinion, or contribution$--$kind reports