The requirements for the assessment Ratzinnger-Sakel and Schonberger (2015) discuss the potential impact of restricting non-audit services in Europe. Critically evaluate this statement and the extent to which restricting the provision of non-audit services impacts on audit quality. Ratzinger-Sakel, N. V. S., and Scinberger, M. W., (2015) “Restricting Non-Audit Services in Europe – The Potential (lack of) impact of a blacklist and a fee cap on Audtor Independence and audit quality.” Accounting in Europe 12(1): P61-P86.