A covered member, under the independence rules in the AICPA Code of Professional Conduct, is best defined as a person in a position to ( )

A. Potentially influence attest decisions or the outcome of an attest engagement.

B. Potentially influence decisions or outcomes in non-audit services.

C. Take on or influence a third party decision.

D. Perform tax services that is both independent in fact and appearance.

(D is incorrect)