Tax services implications of the Sarbanes‐Oxley Act of 2002
Abstract
Implications of the Sarbanes‐Oxley Act of 2002 for the rendering of tax services by registered public accounting firms are discussed. Certain tax services performed for an audit client that might impair the independence of the audit firm are investigated. Disclosure requirements for tax service fees are presented. Also presented are potential conflict of interest situations for tax partners. In addition, international implications for tax and legal services are described.
Keywords
Citation
Sage, L.G. and Sage, J.A. (2005), "Tax services implications of the Sarbanes‐Oxley Act of 2002", Managerial Finance, Vol. 31 No. 9, pp. 29-34. https://doi.org/10.1108/03074350510769848
Publisher
:Emerald Group Publishing Limited
Copyright © 2005, Emerald Group Publishing Limited