"Nonattest services are tasks performed by an auditor for its client outside the scope of ... an audit. Financial statement preparation and cash-to-accrual conversions performed by an auditor for a client are considered nonattest services ... Other common examples ... include preparation of reconciliations (trust statements to payroll and/or recordkeeper statements), preparation of Form 5500, 990s, or other tax returns, valuation and disclosure of investments including methodology and leveling, and proposing journal entries affecting the financial statements[.]"  MORE >>