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Under the Sarbanes-Oxley Act, which of the following services performed by registered accounting firms for their audit clients would not impair their independence with preapproval

Under the Sarbanes-Oxley Act, which of the following services performed by registered accounting firms for their audit clients would not impair their independence with preapproval from the audit committee?

Systems design.

Tax services.

Appraisal services.

Internal audit services.

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