Final answer:
Sarbanes-Oxley Act (SOX) restricts auditors from performing certain services for their own clients, but implementation of a financial information system is not one of them.
Step-by-step explanation:
According to the requirements of the Sarbanes-Oxley Act (SOX), auditors are prohibited from providing certain services to their own clients. However, of the options provided, d) Implementation of a financial information system is the service that SOX does not prevent auditors from performing for their own clients.
SOX restricts auditors from performing internal auditing outsourcing services, expert services related to the audit, and actuarial services for their own clients. These restrictions are in place to ensure independence and objectivity in the audit process.It is important for auditors to adhere to these regulations to maintain the integrity of the audit and avoid conflicts of interest.