the Sarbanes-Oxley Act of 2002 prohibits registered public accounting firms from engaging in the following non-auditing acts for their auditing clients:

1)Bookkeeping;

2)Financial information systems design and implementation;

3)Appraisal or valuation services;

4)Actuarial services;

5)Internal-audit outsourcing services;

6)Management functions or human resources;

7)Broker or dealer, investment advisor, or investment banking services;

8)Legal or expert services unrelated to the audit; or

9)Any additional service the board of directors of the client company deems impermissible.

Discussion Forum Question#4: Is this provision of Sarbanes-Oxley good law, or does it represent over regulation by the government?