2026 Professional Ethics for Louisiana CPAs in Public Practice (Answer)

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Discussion Question #8

Which of the following is NOT a covered member?

a. A partner or manager who provides 10 or more hours of nonattest services to the client
b. The firm itself, including its retirement plans
c. Any partner of the firm <– Correct Answer
d. Someone in a position to influence the engagement team

Watch the video below to see an explanation for the answer.