$3-43.$ Simulation

Gloria and Deloria, CPAs, have recently started their public accounting firm and intend to provide attestation and a variety of consulting services for their

clients, which are all nonpublic. Both Ms$.$ Gloria and Mr$.$ Deloria have particular expertise in designing payroll and other disbursement systems. $\frac{?}{\text{b}\text{a}\text{r}}($ page $119)$

Ms$.$ Gloria is concerned about whether any of the following services would impair their audit independence.

a$.$ For each of the services in the accompanying table, provide a judgment as to whether providing the service would impair attest independence. In all $12$

situations, assume that management has designated a management$-$level individual to be responsible for overseeing the CPA's services and has established

appropriate internal control. Also assume that the client is privately held and does not report to the SEC.

b$.$ Now assume that the $12$ services are being contemplated for nonattest clients. Which of the services does the AICPA Code of Professional Conduct

prohibit under this assumption?