What role of the CPA who is also the external auditor of a client assume when he provides advisory services to the same firm?

When a CPA who is also the external auditor provides advisory services to the same client, they assume a dual role that can create potential conflicts of interest. The auditor must maintain objectivity and independence in their audit work, ensuring that the advisory services do not compromise their impartiality. Additionally, they must adhere to ethical guidelines and professional standards, which typically discourage providing certain advisory services to audit clients to avoid any appearance of bias or loss of credibility. Transparency and clear communication with the client about these roles are essential to uphold trust and integrity.