Section 201 of the Sarbanes-Oxley Act Question 7 options: A) mandates that members of public company audit committees should be independent, with a total absence of current or prior business relationships. B) provides the codes of ethics for senior financial officers. C) prohibits various forms of professional services that are determined to be consulting rather than auditing. D) requires a company’s management to file an internal control report with its annual report each year

Answer

C)

prohibits various forms of professional services that are determined to be consulting rather than auditing.

Explanation

Section 201 outlines a total of none non-audit services that if provided by the accounting firm, impairs firm's independence.  The services that a registered public accounting firm that performs auditing is prohibited to provide to the issuer include management functions or human resources, designing and implementing financial information systems, actuarial services, bookkeeping services, legal services and expert services, and any other service that the board determines by regulation to be impermissible.