Is this enforced in the UK according to the SOX act?
Brachioz the ‘Auditor Independence’ mandate of the SOX (the Sabarnes Oxley Act) is not applicable in the UK. The SOX was rolled out in the US after the Enron, and other accounting scandals and only applies to listed companies in the US who are under the watchful eye of the SEC (Securities Exchange Commission).
Although there has been a lot of talk among government circles, namely the house of lords and the European Commission over whether they should introduce a similar rule, it is unlikely for such rule to be imposed here in the UK. The reason being is that there are many synergies to allowing auditors to offer both audit and non-audit services and there have been no accounting scandals in UK as severe as the ones in the US.