Question:
Which 'covered' members must comply with Independence rules?
Author: Monique TylerAnswer:
1. An individual on the attest engagement team (team member) 2. An individual in a position to influence the attest engagement (PTI) 3. A partner, partner equivalent, or manager who provides 10 hours or more of non attest services to the attest client within any fiscal year (10-hour person) 4. A partner or partner equivalent in the office in which the lead attest engagement partner or partner equivalent practices in connection with the attest engagement (other partner in office) 5. The firm, including the firm's employee benefit plans An entity whose operating, financial, or accounting policies can be controlled by any of the individuals or entities described in items (1) through (4)
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