ABC Company is audited by the Albuquerque office of Whitt CPAs. Which of the following individuals would be least likely to be considered a "covered member" by the AICPA Code of Professional Conduct independence standard?
a. Staff assistant on the audit.
b. An audit partner in the Silver Springs office who performs no attest services for ABC Company.
c. A tax partner in Albuquerque who performs no attest services for ABC Company or for any other firm clients.
d. The partner in charge of Whitt CPAs (she does not work on the ABC Company audit).
Answer: B
CPA Exam
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