All of the following non-audit services are identified by the SEC as generally impairing an auditors independence

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All of the following non-audit services are identified by the SEC as generally impairing an auditor’s independence except

a. Information systems design and implementation.

b. Human resource services.

c. Management functions.

d. Valuations and appraisals for tax purposes.

e. All of the above are seen by the SEC as impairing independence.

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