An employee benefit plan audit subject to DOL rules is performed out of the Seattle office. Which of the following individuals would not be considered a covered member?

A$)$ A senior manager on the audit team

B$)$ A tax associate located in Seattle who does not work on the audit

C$)$ A director located in the San Francisco office who is not involved in the audit

D$)$ A principal located in the San Francisco office who is not involved in the audit