Can a CPA provide both Auditing and Non-Auditing services to a client?
Some non-auditing services are permissible and some are not. For example a CPA could provide professional advice on the purchase of a new computer system but could not make the decision to purchase a particular system or provide system implementation support. An auditor cannot function in the role of management and an auditor cannot audit his/her own work. ET 101.05, Code of Professional Conduct, provides specific examples of the general requirements for performing nonattest services in this regard.
