Under a new auditor policy, Apple is banning its auditors from performing non-financial consulting.

This includes information technology consulting and internal audit services.

Steve Jobs, Apple's CEO, said: "Our board's audit committee has always been vigilant in these matters, but why not go a step further and make it crystal clear to our shareholders.''

Apple's auditors will continue to perform financial consulting in areas such as statutory filings of foreign subsidiaries, 401-K audits, SEC registrations, and tax compliance and planning.

The Audit and Finance Committee of Apple's Board of Directors will continue its practice of reviewing non-audit services that Apple's auditors perform, to ensure that their work does not compromize auditors' independence in performing audit services.

Walt Disney took similar steps this year with its accounting firm PricewaterhouseCoopers.