UK Internal Audit and Tax Services

[jconnos]

Does anyone know whether a firm is able to provide internal audit services as well as tax services, if there are any restrictions covering this and any supporting guidance ? Any help would be greatly appreciated.

 

[Idrees]

Firm should not provide other services as well as assurance services. This is a threat to independence. However if they appoint two different partners for two different assignments and proof that they work independly then I should be fine but not ideal if firm is a small sized firm.