Under GAGAS, some non-audit services create threats to independence and are prohibited from being performed by the auditor providing audit services.
1. Preparing accounting records and financial statements.
2. Reporting to those charged with governance on behalf of management.
3. Educating the audited entity on matters within the technical expertise of the auditor.
4. Serving as a voting member of an audited entity’s board of directors.

5. Setting policies for the audited entity.
6. Researching the audited entity’s technical questions on relevant tax laws.
7. Internal control monitoring and assessments.
8. Having custody of an audited entity’s assets.

Required
For each of the non-audit services, indicate whether the service is prohibited (P), acceptable (A), or could potentially impair auditor independence (C).