 In this presentation, we will discuss prohibited business relationships with regards to audit and attestation engagements. Prohibited business relationships. In general, the independence of a CPA is impaired if the CPA performs a managerial or other significant rule for the business during the time period covered by the attest engagement. Now, you might look at this and say, well, that's obvious, of course, because if you are playing a significant role in some way in the company, such as some type of management type of role, and then you audit that company and give an opinion on the fairness of the financial statements, you would think that you're basically critiquing, you're basically the judge of your own work to some degree, you're somewhat invested given the fact that you actually did a lot some of the work or performed an influential position within the organization. But this is a problem and it can kind of sneak up on an organization as well because note that it's natural if you audit the