Which of the following partners is least likely
to be considered a "covered member" for
purposes of rendering assurance service to
of Company A, a nonaudit client, performed
by the head office of a national CPA firm?
a. The partner in charge of the Davao
office.
b. The partner in charge of the entire CPA
firm.
c. A partner in the Cebu office of the
CPA firm who maintains a small,
immaterial investment in Company
A.
d. A partner in the Davao office who worked
on the Company A for a different
assurance engagement in previous
years, but currently has no
responsibilities with respect to the
engagement
to be considered a "covered member" for
purposes of rendering assurance service to
of Company A, a nonaudit client, performed
by the head office of a national CPA firm?
a. The partner in charge of the Davao
office.
b. The partner in charge of the entire CPA
firm.
c. A partner in the Cebu office of the
CPA firm who maintains a small,
immaterial investment in Company
A.
d. A partner in the Davao office who worked
on the Company A for a different
assurance engagement in previous
years, but currently has no
responsibilities with respect to the
engagement