A covered member is someone who can influence the audit engagement. In the context of AR Publications, the manager providing tax advisory services and the audit specialist are examples of covered members. The staff person providing no services is not considered a covered member. ;
The best example of a covered member in relation to AR Publications is the manager who will provide 5 hours of tax advisory services. This individual has the capacity to influence the audit outcome. Other individuals mentioned do not meet the criteria of a covered member.
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