... the firm, and the manner of the documentation and commu-nication of that system by the firm; and (3) perform such other testing of the audit, supervisory, and quality control procedures of the ... issuer,shall be subject to this Act and the rules of the Board and the Commission issued under this Act, in the same manner and to the same extent as a public accounting firm that isorganized and operates ... Act, the rules of the Board, the provisionsof the securities laws relating to the preparation and issuanceof audit reports and the obligations and liabilities of account-ants with respect thereto,...