Sec 201 - Services Outside Scope of Practice of Auditors

Section 201 of the Sarbanes-Oxley Act limits the scope of services that auditors may offer to their audit clients, barring non-audit engagements that could impair independence. It prohibits auditors from performing bookkeeping, financial-information-system design, appraisal, internal audit, or other services that could create a conflict of interest, ensuring the integrity of public-company audits.