As it relates to the AICPA independence rules, covered members include:
a. An individual on the attest engagement team for
the client.
b. An individual in a position to influence the
attest engagement.
c. A partner, partner equivalent or manager who
provides more than 10 hours of non-attest services
to the attest client.
d. A partner or partner equivalent in the office in which
the lead attest engagement partner primarily practices
in connection with the client’s attest engagement.
e. The firm, including the firm’s employee benefit plans.
f. An entity whose operating, financial or accounting
policies can be controlled by any of the individuals or
entities described in items (a)–(e) or by two or more
such individuals or entities if they act together.
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