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A covered member, as described by the AICPA Professional Standards, would include all of the following, except : a . the firm, including the firm's

A covered member, as described by the AICPA Professional Standards, would include all of the following, except : a. the firm, including the firm's employee benefit plans. b. an individual in a position to influence the audit engagement. . an individual on the attest engagement team. d. the client.

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