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A CPA Has Multiple Office Locations

Question 4

Multiple Choice

A CPA has multiple office locations.In evaluating whether a CPA firm satisfies the independence rules with regard to an audit client,the concept of a "covered member" includes:


A) An administrative assistant who assists the principal partner in charge of the audit
B) A second audit partner who provides a concurring opinion on an audit and is located in a different office from the partner in charge of the audit
C) An audit partner who works in a different office from the partner in charge of the audit and does not influence a particular audit
D) An information systems partner who spent four hours on a consulting project for an audit client

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