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A Covered Member, Under the Independence Rules in the AICPA

Question 89

Multiple Choice

A covered member, under the independence rules in the AICPA Code of Professional Conduct, is best defined as a person in a position to _______.


A) potentially influence attest decisions or the outcome of an attest engagement
B) potentially influence decisions or outcomes in non-audit services
C) take on or influence a third-party position
D) perform tax services that is both independent in fact and appearance

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