Yes, an audit firm can provide non-audit service to a listed entity provided they are not the external auditor of the listed entity.
If they are the external auditor, a self-review threat would occur as they will audit their own work and would be reluctant to spot or highlight errors or shortcomings in their own work, hence they won't be allowed to provide non-audit service to the listed entity.
I hope this helps?
The answer is Yes as long they are not angage on external audit function. It should be included at planning stage. E.g the client might need to be assisted with tax returns submission.
