What does Section 206 of Title II prevent a public- accounting* firm from doing ? Auditing a client if the CEO , chief accountant , or chief financial officer of the client worked for the public accounting firm and participated in auditing if that client in the previous 12 months from the beginning of the audit . Hiring the CEO, chief accountant , or chief financial officer if the client worked for the public accounting* firm and participated in auditing of that client in the 12 months after the beginning of the audit . Having direct telephonic or E - mail communications* with the CEO , chief accountant , or chief financial officer if the client worked for the public accounting* Firm and participated in auditing of that client in the previous 1 2 months from the beginning of the audit . Publishing their findings in the audit to the SEC for public inspection by other corporations