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

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Definitions:

Muscle Group

A collection of muscles in the body that work together to generate movement in a specific part of the body or accomplish a particular physical task.

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A behavioral technique used to reduce phobic responses and anxiety through gradual exposure to the feared object or situation combined with relaxation exercises.

Systematic Desensitization

A behavioral therapy technique used to help individuals gradually overcome phobias and anxiety through controlled exposure to fear-inducing stimuli.

Dialectical Behavior Therapy

A type of cognitive-behavioral therapy designed to help people change patterns of behavior that are not helpful, such as self-harm, suicidal ideation, and substance abuse, by teaching mindfulness, emotional regulation, distress tolerance, and interpersonal effectiveness.