This section of Protiviti's "Guide to The Sarbanes-Oxley Act" addresses common questions focused on the role of the independent public accountant. Topics covered are: When and how should the independent public accountant be involved during management’s annual assessment process? Can the independent public accountant perform any testing on behalf of the audit client? And, can the external auditor use the work of the internal audit function and others for purposes of performing an audit of internal control over financial reporting?