試題詳解

2. According to rules issued under the Sarbanes-Oxley Act, which of the following nonaudit services is an accounting firm permitted to provide for an issuer audit client without impairing the accounting firm's independence?
(A) Providing an expert opinion in order to advocate the client's interest in litigation.
(B) Providing an expert opinion in order to advocate the client's position in a regulatory investigation.
(C) Providing factual accounts in testimony explaining positions taken during the performance of any services provided to the client.
(D) Providing legal services to the client in a foreign jurisdiction.