Question：Which of the following non-audit services are external auditors not specifically prohibited from carrying out for audit clients under the Sarbanes-Oxley legislation?
A. Bookkeeping
B. Actuarial services
C. Taxation advice
D. Systems design and implementation
E. Internal audit
The correct answer is: Taxation advice.
External auditors can provide taxation advice, although the prior consent of the internal audit committee is required.
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