In Applying Independence Rules,the Concept of a "Covered Member" on an Audit

In applying independence rules,the concept of a "covered member" on an audit applies to:

A) Only the principal audit partner on an audit
B) Only the principal audit partner and the concurring partner, if any, on an audit
C) Only the principal audit partner, the concurring audit partner, and senior staff exercising managerial responsibilities on an audit
D) All accounting professionals who provide audit services to an audit client