A firm about to provide an assurance client with a non-assurance service first determines whether it would create a self-review threat relating to the subject matter information, must not assume a management responsibility, and evaluates and addresses other threats. Services in which the firm would end up evaluating its own work on the engagement's subject matter are prohibited; services unrelated to the subject matter are generally outside the independence requirement but may still create threats under Part 3.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.