A CPA Firm Has Multiple Locations in Europe,Asia,and North America

A CPA firm has multiple locations in Europe,Asia,and North America.The principal partner overseeing the audit is located in Dallas,Texas.Are all partners who commute to offices in Dallas,Texas considered to be covered members?

A) Yes, if they are audit partners
B) Yes, even if they are not audit partners
C) No, as long as they are not in a position to influence the audit
D) No, as long as they are not in a position to supervise, manage, or evaluate the performance of any of the audit partners or audit team members who participated in the audit engagement