The Sarbanes-Oxley Act of 2002 placed significant restrictions on the types of consulting that may be performed by auditors for public companies. 

Address the following in your discussion post:

Briefly explain why these restrictions were put into place.

List four types of services that are prohibited by the act.

List three types of general consulting activities that would impair the auditor's independence based on the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct.