A covered member, as described by the AICPA Professional Standards, would include all of the following, except:

Name: A covered member, as described by the AICPA Professional Standards, would include all of the following, except:
Brand: Quizplus
Rating: 4.8 (63 reviews)

Question

Quizplus · Accepted Answer

While the client is a key player in the audit process, they are not considered a covered member under the AICPA Professional Standards. The other options are all considered covered members and have specific independence requirements that must be met.

A Covered Member, as Described by the AICPA Professional Standards