ABC Company Is Audited by the Phoenix Office of Willingham

question 31

Multiple Choice

ABC Company is audited by the Phoenix office of Willingham CPAs. Which of the following individuals would be least likely to be considered a "covered member" by the independence standard?

• A) Staff assistant on the audit.
• B) An audit partner in the Eloi office.
• C) A tax partner in Phoenix who performs no attest services for ABC Company or for any other clients.
• D) The partner in charge of Willingham CPAs (she does no work on the ABC Company Audit).

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