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3 Cards in this Set
- Front
- Back
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Who is a covered member? |
Engagement team members Influential member on the attest engagement team Partner/management (more than 10 hrs) |
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Close relative (parent, sibling, nondependent child) |
Independence impaired if close relative has:Key position with client OR Material financial interest (accountant knows) |
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Immediate family (spouse or dependent) |
GR: Immediate family treated same as accountant. Exceptions: Immediate fam can be employed by client if not a key position Immediate family can participate in a benefit plan related to a client |
