Final answer:
The tax partner in another office who provides 9 hours of tax services to the audit client would not be considered a covered member under AICPA ethics rules on independence.
Step-by-step explanation:
Under the AICPA ethics rules on independence, a covered member is defined as an individual who is capable of influencing the audit engagement. The scenario described includes four different individuals.
- A consulting manager in another office who provides 100 hours of non-audit services to the audit client could be considered a covered member due to the significant time committed to the client and potential influence on the audit, despite being in a non-audit role.
- A partner in the same office as the lead partner who provides no services to the audit client is regarded as a covered member due to their position and potential to influence the audit, simply by being in the same office as the lead audit partner.
- A partner in another office who evaluates partner performance and compensation but provides no services to the audit client could potentially influence the audit through performance evaluation and compensation decisions, and hence, would typically be considered a covered member.
- The answer to the initial question is a tax partner in another office who provides 9 hours of tax services to the audit client. This individual is not considered a covered member, as they do not meet the criteria for having significant engagement or influence over the audit, particularly given the minimal amount of time spent providing services and their location in a different office.
Therefore, the individual who would not be considered a covered member under the AICPA ethics rules on independence is the tax partner who provided 9 hours of tax services to the audit client.