It shall be "unlawful" for a registered public accounting firm to provide any non-audit service to an issuer contemporaneously
with the audit, including: (1) bookkeeping or other services related to the accounting records or financial statements of
the audit client; (2) financial information systems design and implementation; (3) appraisal or valuation services, fairness
opinions, or contribution-in-kind reports; (4) actuarial services; (5) internal audit outsourcing services; (6) management
functions or human resources; (7) broker or dealer, investment adviser, or investment banking services; (8) legal services
and expert services unrelated to the audit; (9) any other service that the Board determines, by regulation, is impermissible.
The Board may, on a case-by-case basis, exempt from these prohibitions any person, issuer, public accounting firm, or transaction,
subject to review by the Commission.