The University of Chicago

Financial Services


1204 Non-Audit Services by University Auditors

Subject Area: Procurement/Disbursement
Sponsor: Chief Financial Officer
Originally Issued: October 1980
Revised: July 2005, October 2007, March 2010
Refer Questions To: John R. Kroll, 773-702-1941

Purpose: To establish policy guidelines which address the use of the University external auditor and out-sourced internal audit service provider to perform non-audit services.


To maintain auditor independence and avoid even the appearance of conflicts of interest, it is the policy of the University not to engage the external auditor or out-sourced internal audit service provider for the following non-audit services:

Other services, including tax services may be allowed with the approval of the Chief Financial Officer. Exceptions to this policy will be permitted only with pre-approval from the Audit Committee.