... of the Sarbanes-Oxley act are: Section 100 - Requires the establishment of a five member Public Accounting Oversight Board who will oversee registration of audit firms for publicly traded companies, establish ethics and standards, conduct inspections and investigate disciplinary proceedings against public accounting firms. Section 200 - Conflicts of Interest between Auditors and Clients 201 - Prohibits auditors from providing the following services to ... their audit clients: bookkeeping or accounting services; computer information systems design or implementation; appraisal or valuatio...

• Word Count: 2557
• Approx Pages: 10
• Grade Level: Undergraduate