The firm of Smith & Roberson, CPA's has offices located in Phoenix, Salt Lake City, and Denver. The Denver office handles the audit of Aspen Resorts, Inc. Kramer is a partner in the Denver office and is the lead partner on the Aspen Resorts, Inc. audit. Benis is a partner in the Denver office who is not involved with the audit of Aspen Resorts, Inc. Newman is a manager in the Denver office and is the manager in charge of the Aspen Resorts, Inc. audit. Bellas, a senior staff who normally works in the Phoenix office, worked on the current year's audit of AspenResorts, Inc. because Rosen, a Denver office senior staff who normally works on the audit, was on maternity leave at the time the audit was performed and was not involved in any way with the current year audit. Petit, a partner in the Salt Lake City office, provided 8 hours of consulting services during the current fiscal year for Aspen Resorts, Inc. based on his expertise in the hospitality business. Based on the above information, who is considered to be a covered member?

Answer rating: 100% (QA)

Under the AICPA Code of Professional Conduct a covered member is defined as an individual on the att... View the full answer