Violations Involving Nonaudit Services Firm; Description PricewaterhouseCoopers; Exercised decision-making authority in the design and implementation of software related to audit clients' financial reporting RSM US LLP; Represented that it was independent in audit reports even though they provided prohibited nonaudit services and had an employment relationship with affiliates of the audit client Misrepresenting Nonaudit Services Firm; Description KPMG; Materiality Exceptions: Provided permissible nonaudit services to affiliates of an entity that became prohibited after the audit firm became the independent auditor of the entity, and rationalized it by considering the services immaterial PricewaterhouseCoopers; Mischaracterizing Nonaudit Services: Described design and implementation of information systems services as part of the audit engagement, not as prohibited nonaudit services, to avoid violating independence rules
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