Can a Tax Partner in a CPA Firm with Multiple

question 10

Multiple Choice

Can a tax partner in a CPA firm with multiple offices be a "covered member" on an audit?

• A) Yes, but only if the partner renders more than 10 hours of tax services to an audit client
• B) Yes, if the tax partner works out of the same office as the audit partner in charge, even if she does not render any services to the audit client
• C) Yes, all partners in a CPA firm automatically are "covered members," even if they do not work out of the same office as the audit partner or render any services to the audit client
• D) No, tax partners are not subject to the independence rules