AICPA Code of Professional Conduct A02-42x

Some non-audit services, an independent auditor cannot provide to a public company client under SOX include:

1. Bookkeeping.
2. System design and implementation.
3. Appraisal and valuation services.
4. Internal audit outsourcing services.
5. Management functions.
6. Legal and investment-related services.
7. Other services PCAOB determines impermissible.